V.T. Raghavachari, Member (J)

1. In respect of goods falling under Tariff Item 68-C.E.T. manufactured by the appellants, M/s. Vidharbha Ceramics Pvt. Ltd. they were availing of the exemption under Notification No. 89/79-C.E., dated 1-3-1979. But notice dated 14-7-1980 was received by them that they were not entitled to benefit under the said notification and action was, therefore, proposed to be taken in that regard. They sent reply claiming benefit of the notification. On adjudication the Collector, Central Excise, Nagpur passed the order dated 7-10-1980 holding that they were not entitled to benefit under the said notification. The said order was confirmed on appeal to the Central Board of Excise and Customs under order dated 13-3-1981. The Revision Petition against the same to the government has been received on transfer and is being disposed of as an appeal before this Tribunal.

2. We have heard Shri C.L. Beri, Advocate, for the appellants and Shri K.D. Tayal, Senior Departmental Representative, for the respondent.

3. The only point for determination is whether the value of that part of the machinery which had been dismantled and removed permanently by the appellants, was als