2010 (10) TMI 550

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri Shashank Dubey, Sr. Advocate with Mrs. Smiti Sharma, Counsel, for the Respondent. [Judgment per : Dhirendra Mishra, J. (Oral)]. -  Revenue's appeal under Section 35G of the Central Excise Act, 1944 against the impugned order of Customs Excise & Service Tax Appellate Tribunal, Principal Bench, New Delhi (in short "the Tribunal") has been admitted for hearing on the following ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A/4. However, the Tribunal allowed the appeal of the assessee by relying upon the decision of the Mumbai Tribunal in the case of Ispat Industries Ltd. v. CCE, Mumbai reported in 2006 (195) E.L.T. 164, wherein it has been held that structural items such as angles and channels, plates, rods etc. required to make machines function without any vibration or movement, cannot be said to be used in constr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2) E.L.T. 3 (S.C.). 4. Mr. Bhishma Kinger, learned counsel for the appellant/revenue fairly agrees that the issue involved in this appeal has been finally decided by the Hon'ble Supreme Court in the above judgments in favour of the assessee. 5. In the matter of Rajasthan Spinning & Weaving Mills Ltd. (supra), the Hon'ble Supreme Court relying upon its earlier judgment in Jawahar Mi....