ORDER
P.G. Chacko, Member (J)
1. In the order of the Commissioner (Appeals), impugned in the present appeal of the Revenue, Id. Commissioner (Appeals) allowed the benefit of Notification No. 57/95-C.E., dated 16-3-1995 to the respondents in respect of ‘turbine regulator’. He considered the turbine regulator as a part and parcel of ‘turbine generator’ and accordingly held it to be eligible for the benefit of Notification No. 57/95-C.E., dated 16-3-1995. According to the Revenue, the benefit of exemption is available only to turbine (and not to parts thereof) in terms of S. No. 16A of the Table annexed to Notification No. 205/88-C.E. as amended by the above Notification. It is the respondents’ case that what was removed by them was a ‘turbine along with all associated equipments’. Ld. DR and Id. Counsel have reiterated the respective positions. After considering these submissions, we find that the original authority itself had noted that the contract between the respondents and their customer was for supply of ‘turbine generator and associated equipments’. It was under this contract that the subject-goods were supplied by the respondents to their customer. These facts are not in dispute. It would directly follow from this factual position that the goods removed by the respondents from their factory was not any single part of the turbine assembly but the turbine itself consisting of turbine generator and associated equipments. In this view of the matter, the observations recorded by the Id. Commissioner (Appeals) to the effect that the benefit of the Notification is available to parts of turbine cannot be accepted as a correct finding on the terms of the Notification. The fact obtaining in this case is that the subject-goods is the turbine assembly rather than any part thereof. The benefit of S. No. 16A of the Table annexed to the Notification is available to turbine, though not to parts of turbine. In the result, the benefit of the Notification is available to the respondents. The Revenue’s appeal is dismissed.
(Dictated and pronounced in open Court)