2017 (11) TMI 1828

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.... Dr. Satish Chandra, The present appeal is filed against the Order-in-Appeal No. 96/2017 dated 7.6.2017. The disputed period is June, 2009 to May 2010. 2. The brief facts of the case are that during the period under consideration, the appellant was engaged in the manufacture of asbestos cement sheets, pipes etc. falling under Chapter 68 & 70 of the Central Excise Tariff Act, 1985. The appe....

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....has come up before the Tribunal in the case of Birla Corporation Ltd. Vs. CCE, Jaipur-II vide Final Order No. 51923/2017 where the ratio laid down in the case of Madras Cements Ltd. Vs. Additional Commr., Bangalore - 2015 (40) STR 545 (Kar.) was followed. Finally, the Tribunal observed that : "6. In the light of the decision of the Madras Cements Ltd. (supra) we hold that as goods have be....