1999 (5) TMI 323

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..... respect of cot grinding machine. Not being satisfied with the order passed by the Collector (Appeals) on the issue with reference to Cot grinding machine, the department has come in appeal before the Tribunal. It was the contention of the party that grinding machine is used to give softness, smoothness to cots and hence the machine is essential to produce the cotton yarn. The finding portion of t .....

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..... n harmonious reading of Rule 57Q and 57S, as held by the South Regional Bench, CEGAT in the case of M.M. Forgings vide Order No. 830/96, dated 22-5-1996 in Appeal No. 448/95 MAS reported in 1997 (89) E.L.T. 617 (Tribunal) = 1996 (67) ECR 93 (T), (which is a later decision to the case of Velathal Spinning Mills on which some of the Assistant Commissioners have relied on while disallowing the capita .....

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..... ) E.L.T. 89, the Tribunal has taken the view that with reference to grinding wheel if it is used for grinding the cement, credit is admissible even if it is utilised only for repairs. He stated that on the same analogy credit is permissible for cot grinding machine also since it is essential for the manufacture of cotton yarn. 3. On the other hand Smt. Aruna N. Gupta, learned DR while reiteratin .....

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