2012 (10) TMI 644

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..... nd varnishes are also used only for maintenance of plant and machinery - appellants are ordered to make a pre-deposit of 30% of the duty demanded - E/Appeal No.2091/2011 - - - Dated:- 30-1-2012 - Shri Mathew John, J. Appeared for the Appellant: Shri Kamalajeet Singh, Advocate Appeared for the Respondent: ShriS.K. Panda, Jt. CDR ORDER Per Mathew John: In this case, .....

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..... at the process of repair and maintenance of the machinery of the cement manufacturing plant, in which MS scrap and iron scrap arise, has no contribution or effect on the process of manufacturing of the cement, which is the excisable end product, as since welding electrodes, mild steel, cutting tools, MS Angles, MS channels, MS Beams etc which are used in the process of repair and maintenance are n .....

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..... o. 5. Considering the above position, the appellants are ordered to make a pre-deposit of 30% of the duty demanded within six weeks for admission of the appeal. On such pre-deposit, balance of the dues arising from the impugned order shall be waived and their shall be stay on collection of such dues during the pendency of the appeal. Compliance to be reported on 21.3.2012. (Order dictated and .....

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