2011 (11) TMI 621

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....or the Appellant. Shri S.K. Bhaskar, SDR, for the Respondent. ORDER The issue involved in all the three stay petitions is identical. As such, all the stay petitions are being disposed of by a single order. The total duty involved in all the three stay petitions is Rs. 51,682/-. 2. The short issue involved is as to whether the old and used SS plates procured by the appellants and u....

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.... is the judgment of the Tribunal in the case of Oudh Sugar Mills v. CCE, Lucknow - 2008 (226) E.L.T. 113 (Tri.-Del.) wherein an identical objection raised by the Revenue was not accepted and by placing reliance on the earlier decision of the Tribunal it was held that the plates used as components-section, spare or accessories machinery which are otherwise eligible to modvat credit, are required to....