2008 (8) TMI 110

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....audhary, Jt. CDR, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - These two appeals arise out of a common order of the Commissioner (Appeals) dated 19-7-2004. The dispute involved in both the appeals is the same. Therefore, they are being dealt with by a common order. 2. Heard both parties. 3. The appellant is engaged in the manufacture of cement and cement clinkers. They have a wo....

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....s, Flats, Beams, Rods and Sheets for such repair and maintenance activity. They have also not taken any credit on such items used for repair and maintenance. Therefore, he submits that the appeals are to be allowed. The learned Counsel relies on the following decisions in support of his contentions: Hindalco Industries v. CCE, Allahabad - 2002 (144) E.L.T. 339 (Tri.- Del.) Gujarat Ambuja Cements....