9911796707
TMI Blog2008 (12) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... M.V. Ravindran, Member (J)]. This appeal is directed against Order-in-Appeal No. 02/2005 -C.E. dated 31-8-2005. 2. The relevant fats that arise for consideration are the respondent is a 100% EOU, working under STP scheme and is engaged in the manufacture and development of Computer Software and had applied for de-bonding of 7 Nos. of Air Conditioners and 12 sets of computer peripherals. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid equipment for creating environmentally controlled conditions essential for the development of software. The original authority relied on the Board s Circular No. 289/5/97-CX. dated 17-1-97 and also on the decisions of Commissioner (Appeals), Cochin in similar cases in Order-in-Appeal No. 192/97-C dated 28-5-1997 O/A No. 138/97-C dated 17-4-97 and O/A No. 63/97-C dated 28-2-97 to arrive at the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AG/PAC section of the board. 5. The learned SDR would argue that the objection is an audit objection, protective demands have been raised and they may be raised till the issue is resolved. 6. None appeared on behalf of the respondent despite notice. 7. We find that the issue involved in this case is regarding whether the air conditioners imported as capital goods are eligible for grant of b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter of even number dated 26-8-1996 wherein it was mentioned that the benefit of Notification No. 1/95-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 man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lied, mutatis mutandis, to Notification No. 1/95-C.E., dated 4-1-1995. Accordingly, Board s letter of even no. dated 26-8-1996 is modified to this extent. 7.1 We also find that in another assessee s 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
