2004 (4) TMI 227

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mmon order. 2. Heard both sides. 3. The appellants are engaged in the manufacture of diesel engines, which they clear on payment of duty as well as use captively. The captive use is for manufacture of a "Couple set", which is a combination of diesel engine, with a Power Driven Pump mounted on a common platform. The couple sets are fully exempt from payment of duty. Since the appellants had obt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... diesel engine alone, should meet the requirement of the law. 4. On going through the order-in-original I find that there is a gap in the factual information extracted therein. An impression is created that, diesel engine used in the manufacture of couple set is exempted. In fact going by that impression in a similar case of appeal E/521/01 in the case of M/s. Kapoor Machinery Stores v. The Commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X