Commissioner Of Central Excise vs Elgi Equipments on 9 March, 2001
5. The Representative appearing on behalf of the respondents submits that concurrent findings have been given by both the authorities in regard to the two items. He relied upon the judgments noted and submits that the issue is no longer res Integra. The question of denying the benefit in respect of these two items does not arise. He also relied upon the judgment in the case of Larsen & Toubro v. C.C.E. as reported in 1998 (101) E.L.T. 131 and that of the C.C.E. v. Hydro S & S Industries reported in 1998 (104) E.L.T. 421 and also in the case of AVI Photochem Ltd. v. CCE reported in 1997 (93) E.L.T. 439 which deals with these items.