ORDER : 1. In both these appeals the Tribunal had relied upon the decision reported in Universal Electrical Industries v. CCE, New Delhi, 1994 (70) ELT 279. That decision was impugned by way of an appeal by the Revenue authorities. This appeal has since been rejected by this Court in Collector of Central Excise, New Delhi v. Universal Electrical Industries, 2003 (86) ECC 281 (SC) : 2003 (153) ELT 266 (SC). 2. In this view of the matter, the appeals are dismissed. 3. No order as to costs.