TMI Blog2011 (11) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... on all services used in relation to the business of manufacturing the final product is required to be followed, since this order of the Hon'ble Bombay High Court was not before the authorities below when they decided the present cases set aside the impugned orders in respect of both appeals and remand the matter to the respective original authorities for fresh decision. - E/785/2010 & E/320/2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'ble Bombay High Court in the case of Ultratech Cement (supra) has not taken note of the provisions of Section 37(2) of the Central Excise Act, 1944, limiting the rule making power to grant of credit in respect of tax paid on services used in or in relation to the manufacture of final excisable goods, in the absence of a stay order obtained against the same, and in the absence of any contrary deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r is subject to the outcome of the decision of the Hon'ble jurisdictional Madras High Court in the cases filed against the order of this Bench in the case of Sundaram Brake Linings (supra). The parties to these appeals will be at liberty to approach this Tribunal for further orders, if required, as a result of the outcome of the final order of the Hon'ble Madras High Court." 3. Following the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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