2009 (5) TMI 433

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....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 steel walls. On this they take Cenvat cred....

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....inable. 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 holding that the ratio of the judgment in the case ....

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.... 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 referred by the Commissioner (A) above. (iii)The Comm....