2004 (8) TMI 498

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..... . Shri Parelkar, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The demands are in respect of treated water, demineralised water as well as the inputs used in the production of steam. Such water and steam are supplied to the Heavy Water Plant which has been set up by the Department of Atomic Energy, Government of India. The learned Advocate for the appella .....

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..... mption on these items in case they are considered to be dutiable. 2. We have heard the learned JDR who supports the impugned orders. 3. After hearing both sides and perusal of case records including the cited case laws, we are of the view that the appellants have a, prima facie, case in their favour. The impugned goods have also been supplied to a unit of the Atomic Energy Department w .....

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