TMI Blog2013 (11) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were used in the construction and civil construction - Held that:- Prima facie the applicant is liable to pay duty on the construction and civil construction - the contention of learned counsel on the applicability of Notification No.32/07-ST would be looked into at the time of appeal hearing - payment made by the applicant is sufficient for waiver of pre-deposit of balance amount of duty along ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act Service by availing the benefit of Notification No.32/07-ST dt. 22.5.2007 and iron and steel products were used in the construction and civil construction. 2. Heard both sides and perused the records. 3. The main contention of the learned counsel is that iron and steel articles were used in clinker cilos (storage tanks) which is eligible for credit as held by the Hon ble Supreme Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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