CCE, BHOPAL Vs. VINDHACHAL PROCESS CORPORATION

JUDGEMENT

(1.) In both these appeals the Tribunal had relied upon the decision reported in Universal Electrical Industries v. CCE, New Delhi, . That decision was impugned by way of an appeal by the Revenue authorities. This appeal has since been rejected by this Court in Collector of Central Excise, New Delhi v. Universal Electrical Industries, 2003 86 ECC 281. In this view of the matter, the appeals are dismissed.

(2.) No order as to costs.