2007 (11) TMI 649

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....e respondent O R D E R Per P.K. Das: The appellant filed this appeal against the denial of Cenvat credit on M.S. plates, S.S. plates, H.R. S.S. / B.R. S.S./C.R.S.S. Plates / Flats /Shapes and sections and steel bars etc. and Asbestos and Graphite packing. 2. The learned Advocate on behalf of the appellant submits that the Commissioner (Appeals) observed that the M.S. Plates, S.S. Plate....

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....e of The L.H. Sugar Factories Ltd. (4) Commissioner of Central Excise Vs. Aditya 2007 (213) ELT 304 (T-D) 4. After hearing both the sides and on perusal of the records, I find that the Commissioner (Appeals) observed that S.S. Plates, M.S. Plates, etc. were used as raw materials of the capital goods. He further observed that these items were used for repairing damaged parts of the machinerie....

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....these packings were used to prevent leakage in the pipes. It has further been alleged that these items are used as mechanical seals for not getting the heat, liquid, etc. The Tribunal in the case of KCP Sugar and Industries Ltd. (supra) held that Asbestos Graphite Packing used for preventing leakage in pipes connected with flanges to transfer cane juice from one station to another in processing pl....