2002 (5) TMI 364

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dvocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Revenue has filed this appeal against the order of the Commissioner (Appeals). 2. Heard both sides. 3. Brief facts of the case are that the Respondents are engaged in the manufacture of Bakelite mouldings. Officers of the Revenue visited the factory of the Respondents and it was found that they were manufacturing br .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ash Industries, reported in 2000 (119) E.L.T. 30 (T-LB) = 2000 (38) RLT 953 and in the case of Central Pulp Mills v. CCE, 2002 (49) RLT 615. 4. The contention of the Respondent is that the goods manufactured by them are used as original equipment and not traded by the buyers in the market. We find that this issue is covered by the decision of the Larger Bench of the Tribunal in the case of P .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X