2011 (4) TMI 517

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....r the Respondent. [Judgment per : N. Kumar, J.]. - This is an appeal by the revenue against the order passed by the Tribunal [2009 (240) E.L.T. 78 (Tribunal)] holding that the welding table used for welding which is used for production and therefore, the utility is used in relation to final products because the definition of input is very wide and the scope is very large bringing within its the....