2006 (12) TMI 391

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..... rieved with the Order-in-Appeal No. 320/2005-C.E. dated 8-12-2005 confirming demand solely on the ground that the assessee had agreed before issue of show cause notice to pay duty if they are not able to find buyers of the machinery which was received by them. However in the impugned order, the Commissioner (Appeals) has clearly noted that the demands are not sustainable as the same has been raise .....

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..... by the assessee to remit duty in case the capital goods are sold and purchased by some other party. He submits that the demands are not sustainable for the reason urged by the appellants. 2. The learned DR defends the order and submits that the appellants had availed Cenvat credit on the goods namely, gear, gear box and bearing which were received for the purpose of repair/reprocess and return. .....

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