2010 (10) TMI 179

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he students - benefit of the notification available - E/304/2004 - 1080/2010 - Dated:- 13-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri T.H. Rao, SDR, for the Appellant. [Order per : Jyoti Balasundaram, Vice-Presient]. The Revenue seeks denial of the benefit of Notification No. 167/71-C.E., dated 11-9-1971 to computers assembled in Raja .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... computers were assembled along with the assistance of students and this would clearly show that the assembly of the computers was done at the time of imparting of training to the students. Further, the statement of Shri Sundar, Manager of the college is also to the same effect. He stated that the computers were assembled and knocked down for study purposes by students. In this view of the matter, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X