1999 (7) TMI 271

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..... espondent. [Order per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by M/S. National Rayon Corporation Limited is whether the benefit of Notification No. 281/86, dated 24-4-1986 is available in respect of glass Funnels and Guides manufactured by them and used captively in their spinning department. 2. Shri N.K. Rajvant, Manager Excise of the appellants, submited .....

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..... of consumable as these are changed very frequently and with regularity. He, further mentioned that these goods cannot be termed as being used in the repair and maintenance of the machinery as these are only used to replace the broken parts. 4. We have considered the submissions of both the sides. It is not denied by the Revenue that both Funnels and Guides are manufactured by the appellant and .....

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