2001 (3) TMI 446

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..... ndaram, Member (J)]. In this case, the Revenue is aggrieved by the order of the Commissioner of Central Excise, Delhi who has extended the benefit of Notification 217/86 to iron and steel trollies manufactured by the respondents herein for use in handling and transportation of auto parts manufactured by them (material handling equipment). 2. We have heard both sides and carefully perused t .....

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..... the second leg of the clause, and that the expression used for producing or processing is not limited to the ingredients or commodities used in the process or those directly and actually needed for turning out, or creation of goods. In view of the fact that material handling equipment has been held in the earlier decisions of the Tribunal to be used for producing or processing of goods and hence .....

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