2004 (1) TMI 284

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..... arned counsel for the appellant submits that the issue raised is covered in its favour by the following decisions of the Tribunal - (1) Modi Sugar Mills v. CCE, Meerut, 2002 (150) E.L.T. 241 (Tribunal) = 2002 (49) RLT 62 (T); (2) Final Order No. 566/200, dated 23-4-2002, 2002 (147) E.L.T. 792 (T) (3) CCE, Patna v. Bihar Caustic & Chemicals Ltd., 2000 (118) E.L.T. 196 The learned DR, on the oth .....

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..... edit in terms of Sl. No. 5 of the table under Rule 57Q as it stood during the relevant period. 3. We find that the Bench decision in the case of CCE, Patna v. Bihar Caustic & Chemicals Ltd., in respect of the product put in the very same use to seal leakage and allowing flow of liquids during manufacture from one equipment to another. In the above case, the Tribunal has held that the assessee is .....

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