2004 (9) TMI 518

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Randhir Singh, JDR, for the Respondent. [Order]. - Heard both sides. 2. Shri O.P. Agarwal, learned C.A., appearing for the appellants pleaded that the appellants are receiving steel plates which are used for maintenance and repair of platform where raw material is fed into converter. He pleaded that platform is essential for feeding raw material into converter. Therefore, it takes pa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t v. CCE, Raipur [2003 (159) E.L.T. 553 (T-LB) = 2003 (88) ECC 503] had held that "repairs and maintenance of machinery are not normally done when the process of manufacture of goods with such machinery is under way. They are not a part of, or integrally connected with, the process of manufacture of final product. The welding electrodes and gases used by the appellants for repairs and maintenance ....