2010 (7) TMI 376

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....Shri C. Rangaraju, SDR, for the Respondent. [Order]. - The benefit of Notification No. 12/2003-S.T. dt.20-6-2003has been denied to the assessees. 2. I have heard both sides. I find that the benefit is admissible to materials such as patches etc. consumed during the course of carrying out the activity of retreading of tyres (the activity liable to tax is under the heading 'Maintenance and ....