2014 (5) TMI 213

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.....K. Bhaskar, DR, for the Respondent. ORDER The appellants are manufactures of Cement. Their raw material are clinker and fly ash. They receive fly ash from a Power Plant of M/s. NTPC situated at about 30 Km. from their Plant. At the premises of M/s. NTPC, the appellant have set-up a Plant for extraction of fly ash in respect of which they received services of erection, installation & commiss....

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....oner (Appeals), the appeal was dismissed. Against this order of the Commissioner (Appeals), this appeal along with stay application has been filed. 2. Heard both the sides in respect of stay application. 3. Ms. Sukriti Das, Advocate, ld. Counsel for the appellant, pleaded that the plant for fly ash in the premises of M/s. NTPC had been set-up for extraction, storage and handling of....

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....f pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri S.K. Bhaskar, ld. Senior Departmental Representative, opposed the stay application by reiterating the findings of the Commissioner (Appeals) and pleaded that the services of setting up of the plant for extraction, st....

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....t be said that the appellant had produced or manufactured the fly ash. Prima facie, the plant set-up by the appellant at the premises of M/s. NTPC appears to be for extraction & handling of the fly ash. Since fly ash is one of the raw materials used for manufacture of cement, I am of the view that the services availed for fabrication, erection & installation & repair and maintenance and insurance ....