9911796707
TMI Blog2000 (1) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... Today the matter is posted for hearing the Stay Application filed by M/s. Shree Ganesh Rolling Mills (I) Ltd. As the issue involved is in very narrow compass, I stay the recovery of entire amount of duty and penalty and take up the appeal itself for disposal with the consent of both the sides. 2. Shri K.K. Gupta, learned Advocate, submitted that the Appellants manufacture M.S. structurals an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 67/95-C.E., dated 16-3-1995; that the question that parts of machines are inputs has been settled by the Larger Bench of the Tribunal in the case of Pratap Rajasthan Special Steel Ltd. v. CCE, Jaipur, 2000 (118) E.L.T. 246 (T-LB) = 2000 (38) RLT 593. The learned Advocate finally submitted that the Rolls will be exempted also under Notification No. 281/86-C.E. dated 24-4-1986 as the rolls were used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the process results in emerging of distinctive new commercial commodity. I further observe that Notification No. 281/86 exempts all excisable goods manufactured in a workshop within a factory and intended for use in the said factory for repair or maintenance of machinery installed therein, from whole of the duty of excise leviable thereon. The lower authority did not have the opportunity to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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