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TMI Blog2008 (12) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the Respondent. [Order per : M.V. Ravindran, Member (J)]. This appeal is directed against Order-in-Appeal No. 1/2005-CE, dated 31-8-2005. 2. The relevant facts that arise for consideration are the respondent is a 100% EOU, working under STP scheme engaged in the manufacture and development of Computer Software and had applied for debonding of 4 Nos. of split Air-conditioners and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the show cause notice stating that the unit has fulfilled the requirement of Notification No. 1/95 dated 4-1-95, since they have been using the same for creating environmentally controlled conditions essential for the development of software. 3. Aggrieved by such an order, the revenue preferred an appeal before the learned Commissioner (A). The learned Commissioner (A) upheld the order of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue is resolved. 6. None appeared on behalf of the respondent despite notice. They have sent a written submission for the consideration of the Bench for coming to the conclusion. 7. We find that the issue involved in this case is regarding whether the air-conditioners imported as capital goods are eligible for granting of benefit under Notification No. 1/95-C.E. It is undisputed that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /95-C.E., dated 4-1-1995 cannot be extended to goods, inter alia, air-conditioners used for maintenance/repair of machinery, computer, etc., field formations are not allowing the benefit of the said notification even to those cases where such air-conditioners are required and essential for the manufacture or production of goods by a 100% EOU/EHTP/STP unit. It has been stated that air-conditioners ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... even no dated 26-8-1996 is modified to this extent. 7.1 We also find that in the respondent s own case, the learned Commissioner (A) vide his Order-in-Appeal No. 192/97 dated 28-5-1997 had granted the relief, which is not appealed against. In view of this settled position of the law, we find that the impugned order which has upheld the Adjudicating Authority s order and rejected the department s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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