2009 (5) TMI 433

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....nt. Shri V.K. Jain, Advocate, for the Respondent. [Order per: T.K. Jayaraman, Member (T) (Oral)]. - Revenue has filed this appeal against Order-in-Appeal No. 133/2005-C.E., dated 25-11-2005. 2. We heard both sides. 3. The respondent Hi-grade Pellet Ltd. received iron ore fines and subjected them to process of sieving and grinding. For this purpose, they used grinding media which are of....

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....cenvat availed grinding media, is not sustainable. He relied on the following case-laws. (i) The Gas Authority of India Ltd. v. CCE, Mumbai & Vadodara - 2001 (136) E.L.T. 1019 (Tribunal - Mumbai) ; and (ii) CCE, Bolpur v. Durgapur Cement Works - 1997 (90) E.L.T. 197 (Tribunal). 4. Revenue is aggrieved over the impugned order on the following grounds. (i) Commissioner (A) has erred by h....

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....e, is not legal and proper. Moreover, the ratio in GAIL gas not reached finality as an appeal against this order was admitted by Hon'ble Supreme Court. [2002 (145) E.L.T. A67 and 2002 (146) E.L.T. A86). (ii)Further, the non-dutiable product i.e., Iron Ore Chips emerging in the instant case has a distinguished name and identity and is a marketable product, unlike lean gas emerging in the case re....