(The Commissioner Of Central Excise - vs - M/S. Kone Elevators)
22.In the light of the above, we are in respectful agreement with the decision
in the case of Steel Authority of India Ltd., and in the case of FOSROC
Chemicals India (P) Ltd. The learned counsel for the Revenue pointed out
that the decision in the case of Steel Authority of India has been challenged
before the Hon'ble Supreme Court and the same is pending as well as the
decision of the Tribunal in the case of Sujana Metal Products Limited,
which was confirmed by the High Court of Andhra Pradesh in the case of
Commissioner vs. Sujana Metal Products Ltd [2016 (342) E.L.T.A115
(A.P.], Therefore, we are inclined to dispose of this appeal by answering the
Substantial Questions of Law framed for consideration in favour of the
Respondent/assessee and at the same time giving liberty to the Revenue, as
granted by the High Court of Karnataka in Central Excise Appeal No.54 of
2015, dated 24.02.2016 and in the case of Principal C.C.E.Bangalore-I
vs. Power Control Equipments (Unit-II).