Indo Asian Fuse Gear (P) Limited And ... vs Union Of India And Others on 22 September, 2010
Author: Adarsh Kumar Goel
Bench: Adarsh Kumar Goel ... 4258 of 1990
Date of decision: 22.9.2010
M/s Indo Asian Fuse Gear (P) Limited and another
-----Petitioner
Vs.
Union of India and others
----Respondents
Noida vs Indo Asian Fusegear Ltd on 13 June, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT ... brief facts of the case are that M/s Indo Asian
Fusegear Ltd. (IAFL for short) were manufacturers of CFL
lamps. At their Noida unit
Indo Asian Fusegear Ltd vs C.C.E., Noida on 11 July, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
REGIONAL BENCH : ALLAHABAD ... Whether Order is to be circulated to the Departmental
Authorities? : Yes
Indo Asian Fusegear Ltd.
APPELLANT(S)
VERSUS
C.C.E., NOIDA RESPONDENT(S)
APPEARANCE
Noida vs Indo Asian Fusegear Limited on 13 September, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT ... Customs, Central Excise & Service Tax, Noida
Appellant
Vs.
M/s Indo Asian Fusegear Limited Respondent
Appearance:
Shri Mohd Altaf (Asstt, Commr.) AR for Appellant
Indo Asian Fuse Gears[1992(68) ELT 207(T)]
( c) Rico Auto Industries Vs. CCE [2007(210) ELT 583 (T)]
( d) S.M. Telesys
vitiates the order. Reliance had been placed on the decision in Indo Asian marketing Ltd. v. CCE Chandigarh , 1999 (34) ELT 242 (Cegat
order passed today
in CWP No.4258 of 1990 (M/s Indo Asian Fuse Gear (P) Limited and
CWP No.14099 of 1992 2
another
that the testing is a process of manufacture:-
(a) CCE v. Indo-Asian Fuse Gears [1993 (68) E.L.T. 207 (Trib.)];
( b) Brakes India
Delhi , 1999 (34) RLT 471 (CEGAT)].
(ii) Indo Asian Marketing Ltd. v. CCE, Chandigarh [1999 (34) RLT 242 (CEGAT)].
( iii) Standard Industries Ltd. v. Collr
judgement of the Tribunal rendered in the case of CCE v. INDO ASIAN FUSE GEARS reported in 1994 (52) ECR 275 covering the item Pyrometric
