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TMI Blog2008 (9) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... cate 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 smooth operations. He further states that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. Usha Ispat Ltd. vs. CCE - 2000 (125) ELT 1184 (Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 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 and proper if this case involving similar matter is also placed befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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