Cce, Patna, Cce, Pune and M/S Vs. M/S Telco Ltd. and Cce, Allahabad - Court Judgment

Excerpt:
1. both sides submit that the main issue involved in these appeals is the eligibility of certain machinery items manufactured in a factory to exemption under notification no. 217/86 and that issue remains covered by the larger bench decision of this tribunal in the case of commissioner of central excise, indore vs. m/s surya roshni ltd. reported in 2001 (42) rlt 817 (cegat-lb). since the cases involved several items, both the sides agree that the appeals may be disposed of by way of remand, with a direction that the cases be reconsidered and disposed of in the light of the decision in m/s surya roshni ltd., and other decisions relevant to the issue. we accept the suggestion and the appeals are disposed of accordingly. needless to say, the appellants shall be given opportunity to present their case during the remand proceedings.

Judgment:
1. Both sides submit that the main issue involved in these appeals is the eligibility of certain machinery items manufactured in a factory to exemption under Notification No. 217/86 and that issue remains covered by the Larger Bench decision of this Tribunal in the case of Commissioner of Central Excise, indore Vs. M/s Surya Roshni Ltd. reported in 2001 (42) RLT 817 (CEGAT-LB). Since the cases involved several items, both the sides agree that the appeals may be disposed of by way of remand, with a direction that the cases be reconsidered and disposed of in the light of the decision in M/s Surya Roshni Ltd., and other decisions relevant to the issue. We accept the suggestion and the appeals are disposed of accordingly. Needless to say, the appellants shall be given opportunity to present their case during the remand proceedings.