Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (8) TMI 434

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . [Order per : P.S. Bajaj, Member (J)]. Heard both the sides. The issue involved in the main appeal already stands covered by the two decisions of the Tribunal in the appellants own case. Therefore, the prayer of the appellants for waiving the pre-deposit of the duty demand of Rs 95,977.07 is accepted. With the consent of both the parties, we proceed to decide the matter on merits. 2. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... opper cathodes stands already settled in favour of the appellants in their own earlier two decisions. The first decision in the appellants own case i.e. M/s. Hindustan Copper Ltd. v. CCE, Jaipur, is reported in 1999 (111) E.L.T. 610 (T), wherein it has been held that the benefit of the Notification No. 281/86-C.E., dated 24-4-1986 is available to the appellants in respect of the product in questio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es cleared from the place of manufacture to the foundry shop for manufacture of copper cooling element, copper launders and L shaped copper electric conductors meant for the repair and maintenance of the machinery within the factory. The duty demand confirmed by the Collector, therefore, cannot be sustained and is set aside. 5. Consequently, the appeal of the appellants is accepted and the impug .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates