2009 (5) TMI 281

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....nt. [Order]. - Heard both sides and perused the records. 2. The applicants filed these appeals against denial of credit on Welding Electrodes, Asbestos packing, Angle, Shapes, HDPE pipes, Sections and Quick Setting Cement. 3. After hearing both sides and on perusal of the records, the detailed discussions are given below :- (a) Welding Electrodes - It is seen from the impugned order that Weldi....

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....tations in sugar mill plant in jointing the various types of pipes to make them leak-proof. Besides, they are used as essential material for jointing purposes in boilers, quads, pans, pumps, etc. The Tribunal in the case of KCP Sugar & Industries Ltd. v. CCE, Guntur, reported in 2004 (178) E.L.T. 275 (Tri.-Bang.) held that Asbestos packing/compressed asbestos fibres used for preventing leakage in ....

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....he appellants contended that these items are Refractory material used for boiler. Learned D.R. submits that Quick Setting Cement is classifiable under Heading 3424 cannot be classifiable under Refractory cement. The learned D.R. also contended that Refractory cement is classifiable under Chapter 38 of the Schedule to the Central Excise Tariff Act, 1985. It is seen from the order of the Commissione....