2006 (5) TMI 431

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..... : S.L. Peeran, Member (J)]. The appellant is a PSU unit. They have obtained clearance from the Committee of Secretaries to contest the matter. They have been denied the benefit of Notification No. 10/97 dated 1-3-97 in respect of lathe machines on the ground that they are not scientific and technical instruments, apparatus and equipments in terms of Notification which is meant for Defence Re .....

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..... tice that the Commissioner, Cochin has granted the relief by holding that lathe machines are covered by the said Notification. However, Revenue had contested the matter. The appeals came up before the Circuit Bench and the then Hon ble President of the Tribunal dismissed the Revenue appeal by Final Order Nos. 1598 1599/03 dated 23-9-2003 which held that lathe machines are eligible for the benefi .....

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