2014 (10) TMI 937

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....ember (T) Shri Yashpal Sharma, DR, for the Appellant. Shri R.M. Saxena, Advocate, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - The revenue has filed these appeals against Orders-in-Appeal No. 225-CE/MRT-II/2006, dated 5-12-2006 and 497/CE/M-II/2011, dated 7-10-2011. As the issue involved in both the appeals is identical, these are being disposed of together. 2.&....

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....actory and therefore their capacity to produce veneer had not been increased and veneers are captively consumed for manufacture of their final product and Revenue has contended, that there was no capacity expansion by more than 25%. 3. In the cross-objections, the respondents have produced a copy of the letter No. DIR/Shiv/6073, dated 3-2-2005 from the Indian Plywood Industries Research & ....

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....categorically states that it is allowable for such units to out source the veneer requirement. We find that CESTAT in the case of CCE, Dibrugarh v. Hindustan Coca Cola Beverages (P) Ltd. - 2005 (01) LCX 0269 = 2005 (186) E.L.T. 242 (Tri.-Kol.) has inter alia held as under : "On hearing both sides, we find that the report relied upon by the Commissioner, clearly shows in detail that there has be....