COMMISSIONER OF CENTRAL EXCISE Vs. THERMAX LTD.

JUDGEMENT

(1.) These three appeals by the Revenue are directed against three separate Orders -in -Appeal passed by the Commissioner (Appeals), Central Excise & Customs, Pune setting aside the Orders -in -Original of the Asstt. Commissioner and the Dy. Commissioner of Central Excise, Pune and allowing the appeals of the assessee -respondent.

(2.) Common issue involved in appeal Nos. E/1482/2000 and E/1731/2000 is whether Modified Vapour Absorption Chillers (hereinafter referred to as MVACs) are parts of refrigeration/air -conditioning machinery falling under sub -heading 8418.90 as contended by the revenue or Vapour Absorption Heat Pumps falling under Heading 8418/8418.10 as contended by the assessee. In Appeal No. E/819/2000, the issue involved is whether the value of Lithium bromide is includible in the assessable value of MVACs and whether benefit of abetment under Section 4(4)(d)(ii) of the Central Excise Act, 1944 is available to it.

(3.) We have heard Shri K.M. Mondal, ld. Consultant for the revenue and Shri V. Sridharan, ld. Counsel for the assessee at length.