1994 (11) TMI 205

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....pellants. Shri R.K. Kapoor, SDR, for the Respondent. [Order per : K. Sankararaman, Member (T)]. -  The stay petition seeks waiver of predeposit of the amounts adjudged in terms of the Order-in-Original No. 3/94, dated 27-1-1994 Asstt. CCE, Div. I, Noida as confirmed by the Order-in-Appeal No. 167-CE/MRT/94, dated 12-8-1994. 2. Shri V. Sridharan, learned Counsel for the petiti....

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.... changed approach on the part of the Assistant Collector while passing the adjudication order. He pointed out that above approach is inconsistent with the specific decisions taken by the Tribunal on similar types of manufacturing processes. Thus for instance, he referred to the Tribunal's decision in the case of Indian Rayon and Industries Ltd. v. CCE, Jaipur. In this order bearing No. A/453/94-NR....

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....order that steel balls are not attached to the machines whereas tools are normally attached to machines. It was on this ground the Tribunal held that the said steel balls did not fall in the category of tools. He submitted that this approach would not be possible in the present case and, therefore, the benefit claimed by the applicants would not be admissible as the nature of use of the material i....

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.... item is used in a machine does not mean that it is a part of that machine. It was also taken note of that materials considered in that case happened to be classifiable under headings quite different from those relating to machines/machinery, etc., which are the excluded items for the purpose of 57A. Even going by the stand of the Department that the disputed items should be taken as parts of mach....