2014 (3) TMI 824

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..... ORDER Heard both sides. 2. The appellant claimed benefit of exemption on HAR Cement, Refractories, Mortars & Concentrate, Prepared Refractory Bricks and Refractory Bricks under Notification No. 3/2001-C.E., dated 1-3-2001 (Sl. No. 254) List 5. The authorities below held that the impugned items cannot be considered as parts of conversion device producing energy as claimed by the appellant....