2008 (9) TMI 960

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....an Satapathy (Technical Member) Heard both sides. Shri Kartik Kurmy, ld. Advocate appearing for the appellants states that during May, 2005 to November, 2005, the appellants used cement (Chapter 26) and Tor Rods (Chapter 72) in the installation/initial setting up of production machineries (Chapter 84) inside their factory. He states that the impugned goods were used for laying foundation for th....

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....d. vs. CCE - 2008 (223) ELT 517 (Tri.-Mum.). 2. Shri Kurmy fairly states that there are also decisions against the claim of the appellants such as the following: (i) Union of India vs. M/s. Hindustan Zinc Ltd. - 2008 (225) ELT 183 (Raj.); (ii) Union of India vs. M/s. Hindustan Zinc Ltd. - 2007 (82) RLT 459 (Raj.)=2007 (218) ELT 503 (Raj.); (iii) M/s. Malvika Steel Ltd....

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....and the case laws cited before us. We find that in the context of the cited decision of the Bombay Bench of the Tribunal in the case of M/s. Bhushan Steel and Strips Ltd. vs. CCE - 2008 (223) ELT 517 (Tri.-Mum.), the matter has been examined by the Principal Bench headed by the Hon'ble President and it has been decided to refer the matter to a Larger Bench vide Vandana Global Ltd. vs. CCE - 20....