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TMI Blog2006 (1) TMI 479X X X X Extracts X X X X X X X X Extracts X X X X ..... .K. Agarwal, JDR, for the Respondent. [Order]. - This appeal is directed against the Order-in-Appeal dated 27-2-2004 wherein it was held that credit of duty paid on electrodes is not eligible to the appellants. 2. The relevant facts arise for consideration are that the appellants are manufacturers of cement and have availed credit on many inputs and one of them is welding electrodes. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also submits that the said welding electrodes are also used for re-building and re-fabricating the sheet in the cement mills. He submits that the Larger Bench decision in the case of Jaypee Rewa Plant v. CCE, Raipur - 2003 (159) E.L.T. 553 (T-LB) is on the ground that the said decision did not consider that the plant and machinery can be repaired even while running. The Larger Bench had not consi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE, Aurangabad - 2004 (177) E.L.T. 374 (Tri.-Mumbai). 5. Considered the submission of both sides and perused the record. I find that it is not in dispute that welding electrodes which are used tor the appellants in their cement factory is for repair and maintenance of machinery. However, the said maintenance and repair may be required for smooth functioning of the plant, the use of welding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , not citing of Modi Rubber and Maihar Cement case before the Larger Bench, would not in any way vitiate order of the Larger Bench in the case of Jaypee Rewa Plant. Reliance placed by the learned Advocate in the case of Indian Seamless Metal Tubes Ltd. v. CCE, Aurangabad would be of no help to me, as, the learned Single Member disagreeing with the Larger Bench decision could have referred the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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