2023 (12) TMI 1473

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Kumar, AOR, Mr. Pankaj Bhagat, AOR, Mr. Prakash Kumar Singh, AOR, Ms. Pooja Singh, Adv., Ms. Purnima Jauhari, Adv., Ms. Neema, Adv., Mr. S K Bagaria, Sr. Adv., Mr. Saurabh S. Sinha, Adv., Ms. Chitra Y. Parande, Adv., Mr. Gautam Prabhakar, Adv., Mr. Mrigank Prabhakar, AOR], Mr. M. P. Devanath, AOR, Mr. Sanjay Grover, Adv., Mr. Shivlal Singh, Adv., Mr. Paramhans Sahani, Adv., Mr. Rajesh Kumar, AOR....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Adv., Mr. K.V. Balakrishnan, Adv., Mrs. Prabha Swami, AOR, Mr. Nikhil Swami, Adv., Ms. Divya Swami, Adv., Mr. Rajesh Chhibber, Adv., Mr. Dhananjay Garg, AOR, Ms. Charanya Lakshmikumaran, AOR, Ms. Falguni Gupta, Adv., Ms. Apeksha Mehta, Adv., Ms. Neha Choudhary, Adv., Ms. Umang Motiyani, Adv., Mr. Vikas Singh Jangra, AOR, Mrs. Anil Katiyar, AOR, Mr. Shibu Devasia Olickal, AOR, Mr. Arvind Kumar Shar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Krishnamohan K., AOR, Mr. Dania Nayyar, Adv., Ms. Parul Sachdeva, Adv. ORDER 1. At the outset, learned counsel for the appellant Mr. Prakash Kumar Singh submitted that he does not press the case with regard to items, such as, plates, channels and angles used for replacement of damaged/worn out parts of different goods; that his case may be restricted to use of welding electrodes used as acc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation of electricity or steam used for manufacture of final products or for any other purpose, within the factory of production." 3. Learned counsel for the appellant further submitted that reliance could be placed on Ramala Sahkari Chini Mills Ltd., Uttar Pradesh vs. Commissioner, Central Excise, Meerut, (2010) 14 SCC 744 where the expression "and includes" was considered and the matter was re....