2007 (12) TMI 498

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....r the appellant. Shri S.L. Meena, Authorized Representative (SDR)  for the Respondent. Per. P.K. Das :- The appellant filed this appeal against denial of credit on Shape and Section and M.S. Angle & Joist of Iron and Steel. Both the authorities below observed that the appellants had not disclosed the exact use or place where these products were used. It has further been observed that....

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....therefore the statement made by them in their reply to show cause notice has no effect. 4. After hearing both the sides and on perusal of the record, it is seen that the Hon'ble Rajasthan High Court in the case of Union of India vs. Hindustan Zinc Ltd. reported in 2007 (214) E.L.T. 510 (Raj.) held that MS/SS plates used in workshop meant for repair and maintenance of machinery, which were used ....