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TMI Blog2019 (10) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ntext of N/N. 123/81-CE, we find that the central issue of nexus has been dealt by the Apex Court. The appellants are eligible for exemption for Radio Modem and are not eligible for exemption for the 3.0 ton air conditioner and the ducting system - appeal disposed off. - Central Excise Appeal No. 1691/2011 - A/30727/2019 - Dated:- 21-10-2019 - HON BLE MS. SULEKHA BEEVI C.S, MEMBER (JUDICIAL) AND HON BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri B. Seshagiri Rao, Advocate for the appellant Shri A.V.L.N. Chary, Superintendent/AR for the respondent ORDER PER: MR. P. ANJANI KUMAR 1. This appeal is filed by the appellants i.e. Dr. Reddy s L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d conditions for the comforts of the personnel working. In order to avoid dampness, dirt and darkness and uneven damages, air conditioner is required in the factory premises. Accordingly, one air conditioner was installed in the conference room where all meetings regarding production plans, testing, research etc. are also held along with general meetings. The conference room is also used for having conferences with the foreign delegates in relation to production and quality control. 4. Ld. Counsel submits that Radio Modem is meant for updating and recording production/operations data within the factory of production, system Supervisory Control and Data Acquisition and SAP applications . As the factory building is so large, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems referred to above are not eligible for exemption. However, we find that as far as the Radio Modem is concerned, it is submitted that it is used for recording production/operations data within the factory of the production system SCADA (Supervisory Control and Data Acquisition) and SAP operations. As the same is meant for updating the production details, it cannot be said that there is no nexus between the impugned goods and the manufactured items. Therefore, we hold that Radio Modem is eligible for exemption in terms of the said notifications. However, coming to the other two items i.e. 3.0 ton air conditioner and the ducting system, we find that no evidence has been placed on record to show that the conference room has been used in con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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