2004 (2) TMI 640

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t. [Order per : S.S. Kang, Member (J)]. The Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. The brief facts of the case are that the respondents made export of two machines, namely, Tape Extrusion Line Model E-90B with 180 Precison Cross Winders and Circular Weaving Machine LSL 4 (SPL) and claimed the benefit under DEPB Scheme. A SCN was i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y of the contract and as per the contract, we find that in the clause price schedule the price of two different machines was mentioned. The respondents also submitted that these are two different stream of machines to undertake two different independent processes which may be or may not be related. The plastic extrusion machinery has no connective with the circular weaving machine. 5. These argu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X