2001 (3) TMI 446

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..... [Order per : Jyoti Balasundaram, 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 s .....

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..... inal products" occurring in 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 p .....

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