2011 (10) TMI 595

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..... Ld. Counsel submits controversy in this appeal is reduced to two items. First one is Rope Packing ASB and the second item is Plastic Film LDPE. When the Appellate Authority found that both the goods are integrally connected for the respective purposes envisaged as is apparent from para 7 of the appellate order without interpreting what is called component, spares and accessories, he should not h .....

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..... d disintegrity of the respective goods with the main capital goods, Revenue would have succeeded. But that is not the case of Revenue. Accordingly appeal of the appellant is allowed with consequential relief. Since the appeal is disposed, MA (Extension for stay) has become infactuous that is disposed of accordingly. (Dictated and pronounced in the Open Court) - - TaxTMI - TMITax - Central .....

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