2005 (7) TMI 590

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..... kar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. M/s. Rajesh Industries manufactured Flywheels for Diesel Oil Engines during the material time. The material required for such manufacture was supplied by another unit M/s. Lalkrupa Castings. Once the flywheels are manufactured they were sold to Diesel Oil Engine manufacturers by M/s. Lalkrupa Castings to whom the flywhe .....

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..... d to the Diesel Oil Engine manufacturers. Evidence was tendered to this effect. Parts of diesel oil engines are exempt from payment of duty under Notification No. 217/85-Central Excise. The appellants raised this contention before the appellate authority. The appellants relied on the decision of the Supreme Court in the case of Thermax [1992 (61) E.L.T. 352] wherein the court held that the benefit .....

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..... uced by the appellant that the goods manufactured by them were used in the manufacture of Diesel Oil Engine on the ground that the documentary evidence so produced was not attested. This is hardly a ground to reject the evidence. Any evidence produced by an assessee can be subjected to verification. Having not done so the original authority should not have rejected the evidence produced. 4. The .....

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