9911796707
TMI Blog2014 (3) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant does not aid in the production of a commercial commodity, namely soft water and that therefore the Appellant is not entitled the benefit of Notification No. 46 of 1994 dated 1-3-1994 and Notification No. 56 of 1995 dated 16-3-1995?" 2. The controversy in issue is whether the machinery ESWTU, (Electro Static Water Treatment Unit), that is being manufactured by the appellant under the name and style of Scalemaster is capable of production of a commodity? What is being manufactured by the appellant is 'machinery' is not in dispute. The machinery of Scalemaster is used in the process industry and useful in eliminating chemicals and scaling, enhancing heat transfer and producing treated water, which ultimately go to increase effic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d water has not been considered by the authorities concerned and no finding contra has been given either. 3. Having considered the rival submissions, we see reason in the arguments of the learned counsel for the appellant that as in the present day of outsourcing every aspect of industrial activity we can visualise a situation wherein a user industry may contract out supply of treated water of a specified quality, which in turn may be useful in the user industry. If such possibility exists, if the contention of the appellant is to be accepted that the machinery as being manufactured by them is capable of converting hard water into soft water and water laden with minerals, impurities into usable water, one may not be able to say the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant, the aspect whether the machinery that is being manufactured by the appellant is capable of production of a commodity, which the Tribunal has failed to determine and give a finding though a specific issue was raised by the appellant as is evident from the pleadings on record. It is needless to mention that the appellant may be given an opportunity to substantiate his claim and if it is found that the machinery is capable of utilisation in production of a commodity, then exemption as contemplated under the exemption notification may be accorded.
4. With the above direction, the appeal is disposed of. As a sequel, miscellaneous petitions, if any, shall stand closed. There shall be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
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