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TMI Blog2011 (5) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... n High Court in the case Hindustan Zinc Ltd. - 2008 -TMI - 30617 - HIGH COURT RAJASTHAN) - E/2983 of 2009 (SM) and 3064 of 2009 (SM) - - - Dated:- 5-5-2011 - Shri Rakesh Kumar, J. Appearance Shri K.P.Singh, Authorized Representative (SDR), for the respondent. Shri Kamaljeet Singh, Advocate, for the appellant. Per. Rakesh Kumar :- The point of dispute in this case is as to wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des used for fabrication of capital goods and would not be admissible for repair maintenance of plant machinery remanded to the original adjudicating authority deserves to be sent back before whom the appellants should provide a chart indicating the extent to which the goods in question had been used for fabrication purposes. Assistant Commissioner vide Order-In-Original dated 22.10.08 confirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08(228)ELT/517 also by Hon'ble Chhatisgarh High Court in the case of Ambuja Cement Eastern Ltd. reported in 2010(256)/ELT/690 that waiver to use of DA gas/oxygen gas/acetylene gas used for welding electrodes in repair maintenance of plant machinery, Hon'ble Madras High Court in the case of CCE, Coimbatore vs. Madras Aluminium Co. Ltd. reported in 2008(226)/ELT/342(Mad.) specially held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s from the Departmental Representative and perused the records. 4. The issue involved in this case stands decided in favour of appellant by the judgement of Hon'ble Rajasthan High Court in the case Hindustan Zinc Ltd. (supra) and the judgement of Hon'ble Chhatisgarh High Court in the case of Ambuja Cement Eastern Ltd. (supra). 5. In view of the above stated legal position, above impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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