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TMI Blog1994 (11) TMI 205X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : K. Sankararaman, Member (T)]. The stay petition seeks waiver of predeposit of the amounts adjudged in terms of the Order-in-Original No. 3/94, dated 27-1-1994 Asstt. CCE, Div. I, Noida as confirmed by the Order-in-Appeal No. 167-CE/MRT/94, dated 12-8-1994. 2. Shri V. Sridharan, learned Counsel for the petitioners explains that the modvat credit had been denied to the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the adjudication order. He pointed out that above approach is inconsistent with the specific decisions taken by the Tribunal on similar types of manufacturing processes. Thus for instance, he referred to the Tribunal s decision in the case of Indian Rayon and Industries Ltd. v. CCE, Jaipur. In this order bearing No. A/453/94-NRB, dated 4-5-1994 it was held that the grinding balls used in ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e normally attached to machines. It was on this ground the Tribunal held that the said steel balls did not fall in the category of tools. He submitted that this approach would not be possible in the present case and, therefore, the benefit claimed by the applicants would not be admissible as the nature of use of the material in question in the present case is different. He referred to the discussi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also taken note of that materials considered in that case happened to be classifiable under headings quite different from those relating to machines/machinery, etc., which are the excluded items for the purpose of 57A. Even going by the stand of the Department that the disputed items should be taken as parts of machines, we find that the question whether parts of machines would be hit by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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