2002 (4) TMI 74

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hops inside trucks. They are used at construction sites and for restoring traffic on the highways after breakdowns. Among the equipment fitted in the workshop on the truck are steel tables and steel cup-boards which are fabricated by the assessee. 2.The assessee was served with a notice by the Revenue which recorded that the assessee was manufacturing and clearing mobile service units falling u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se goods could be used anywhere other than in a mobile service unit would, therefore, have to be decided on the examination of circumstantial evidence. That circumstantial evidence showed that every component going into the mobile service unit was not specially designed to be a part thereof but, in fact, was general purpose equipment and was merely fitted into the service unit. On this logic, it w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e units. 5.What is relevant is the case of the Revenue in the show cause notice. The show cause notice itself stated that "the said steel tables and cup-boards are meant for mobile service units." Therefore, the Revenue's own case was that the steel tables and cup-boards were specially designed to be fitted into mobile service units. They were necessary adjuncts to the machinery fitted in the w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X