2004 (8) TMI 498

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..... 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 appellants submits t .....

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..... 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 who have taken up the matter with the Ministry of Finance for gr .....

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