2004 (12) TMI 113

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..... rvoir to the factory for use in the manufacture of the finished products. The period of dispute is 1996-1997. 2. Shri B.L. Narasimhan, learned Advocate, appearing for the appellants pleaded that the appellants are bringing water from reservoir situated at 5/6 K.M. away from the factory through these pipes and tubes which are not in dispute. He pleaded that in the case of CCE, Chennai v. Pepsico .....

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..... y the Revenue against the order of the Tribunal in the case of J.K. Udaipur Udyog Ltd. v. CCE, Jaipur-II (supra) was withdrawn by the Revenue and it was disposed of by the Supreme Court as the appeal not pressed vide order dated 10-7-2003 in Civil Appeal No. 1129 of 2003. In view of this, the pipes and tubes which are being used by the appellants in the present case for transferring water from res .....

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..... it was held that area of mining of limestone even though connected by strip of land having conveyor for transporting limestone to factory cannot be treated as covered under definition of factory and conveyor used in limestone mines and components for belt conveyor and rubber belt used to carry limestone from mines to factory are not entitled to credit where the mines are situated outside the facto .....

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