2007 (3) TMI 42

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al No. E/1027/2005-SM(BR) - Final Order No. 631/2007-SM(BR)(PB),<br>Central Excise<br>[Order per] - Heard both sides and perused the records. 2. The Revenue filed this appeal against the impugned ord....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd the machinery cannot work properly without such plugging. Thus, these sheets can be considered to be integral part of the machine and are thus eligible for credit. Applying the ratio of the Hon'ble....