2007 (3) TMI 42

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....ions)<br>Dated:- 1-3-2007<br>Appeal 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 t....

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....ng at various joints in their plant and 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 cred....