2000 (7) TMI 320

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..... are the independent processors of textiles. They filed an application dated 15-12-1998 with reference to the Notification No. 42/98-C.E. (N.T.) dated 10-12-1998 for the purpose of fixation of annual capacity under the Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998. The Commissioner of Central Excise, Delhi-II vide his Order-in-Original dated 3/4-2-2000 fix .....

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..... llants submitted that galleries of the stenter do not participate in the heat setting and drying of the fabrics. He contended that the galleries could not be termed as "equipment" and as such these could not be covered under Explanation I to Capacity Determination Rules (supra). He stated that the function of the galleries is the same in respect of all the stenters irrespective of their make. Shri .....

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..... context the expression has been used in its general sense so as to include a facility. We, therefore, are satisfied that gallery attached to the stenter facilitating prevention of heat loss will come to within the expression of equipment aiding process of heat setting under Explanation I. In view of these findings of the Tribunal in a similar case, the balance of convenience is in favour of th .....

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