1995 (1) TMI 237

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....ev Sachdeva, SDR, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - Shri Namirajan, learned Advocate for the appellants states that the Misc. application filed by them is for amending the amount, pre-deposit of which has been sought to be dispensed with for prosecuting their appeal. Initially, they had indicated that the amount in dispute was Rs. 14,35,578/-. By the Misc. app....

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.... order presently impugned. Accordingly, the Misc. application is dismissed and we take up the appeal and stay petition with reference to the order which is referred to in the EA-3 Form referring to a sum of Rs. 14,35,578/- as the amount of duty demanded. 4. Taking up the case for grant of waiver of pre-deposit, Shri Nambirajan, learned Counsel stated that the material in respect of which t....

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.... referred to the Tribunal decision in the case of W.S. Industries (India) Ltd v. Collector, reported in 1991 (56) E.L.T. 433 and M/s. Tata Engineering & Locomotive Co., reported in 1994 (70) E.L.T. 75. He pleaded that in view of the decisions which would squarely apply to their goods, their request may be acceded to. 5. Shri Sanjeev Sachdeva, learned DR states in reply that if the alternat....

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....o be tools because these perform such functions. In the circumstances, he opposed the plea for waiver of pre-deposit. 6. Making a brief rejoinder to the arguments advanced by the learned DR, Shri Nambirajan stated that it is not their case that these are not used in or in relation to the manufacture of the final products as their case for Modvat is based on such use only. The nature of use....