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2008 (9) TMI 960

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..... Heard both sides. Shri Kartik Kurmy, ld. Advocate appearing for the appellants states that during May, 2005 to November, 2005, the appellants used cement (Chapter 26) and Tor Rods (Chapter 72) in the installation/initial setting up of production machineries (Chapter 84) inside their factory. He states that the impugned goods were used for laying foundation for the production of machineries for smo .....

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..... my fairly states that there are also decisions against the claim of the appellants such as the following: (i) Union of India vs. M/s. Hindustan Zinc Ltd. - 2008 (225) ELT 183 (Raj.); (ii) Union of India vs. M/s. Hindustan Zinc Ltd. - 2007 (82) RLT 459 (Raj.)=2007 (218) ELT 503 (Raj.); (iii) M/s. Malvika Steel Ltd. vs. CCE -1998 (24) RLT 189 (CEGAT)=1998 (97) ELT 530 (Tribunal); (iv) M/s. U .....

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..... sion of the Bombay Bench of the Tribunal in the case of M/s. Bhushan Steel and Strips Ltd. vs. CCE - 2008 (223) ELT 517 (Tri.-Mum.), the matter has been examined by the Principal Bench headed by the Hon'ble President and it has been decided to refer the matter to a Larger Bench vide Vandana Global Ltd. vs. CCE - 2008 (88) RLT 176 (CESTAT-Del). Hence, we are of the view that it would be just an .....

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