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2014 (1) TMI 1796
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.... Srivastava, DR, for the Respondent. ORDER After hearing both the sides, I find that the dispute in the present appeal relates to availability of Cenvat credit of duty in respect of welding electrodes used for fabrication and repair and maintenance of the machinery, various iron and steel items like shapes and MS flats, HR flats, SS flats and asbestos sheets. 2. I find that the dispu....
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....on the other hand, relied upon the judgment of Division Bench of the Tribunal in the case of Vikram Cement v. CCE, Indore reported in [2009 (242) E.L.T. 545 (Tri.-Del.)] and judgment of Apex Court in the case of Ramala Sahkari Chini Mills Ltd. v. CCE, Meerut-I reported in 2010 (260) E.L.T. 321 (S.C.). I have considered the submissions made by both sides and perused the records. I find that orde....
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....ding force. As regards the Ramala Sahkari Chini Mills (supra), I find that this matter is referred to the Larger Bench of the Hon'ble Supreme Court, this would indicate that at this juncture the judgment of the Hon'ble High Court as referred to hereinabove are binding on me and respectfully following the same, the impugned order is liable to be set aside. The impugned order is set aside." 3.&em....
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.... Inasmuch as the matter needs to be remanded for verification of the use of various iron and steel articles and inasmuch as the law in respect of all three items stand declared by various decisions referred supra, I deem it fit to set aside the impugned order in its totality and remand the matter to Addl. Commissioner for fresh decision in the light of declaration of law by various Courts, Tr....