2009 (9) TMI 112

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..... e find that mere painting and stenciling on the cylinders will not get covered under the “Maintenance and Repair Services.” We find that in an identical issue in respect of the very same appellant, this Bench had granted unconditional waiver – stay granted - ST/522/2009 - 1275/2009 - Dated:- 9-9-2009 - S/Shri M.V. Ravindran, Member (J) and P. Karthikeyan, Member (T) Shri C.R. Raghavendra, A .....

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..... t of the very same assessee in Appeal No. ST/208/09, a stay petition was filed and stay petition was allowed in an identical situation. Only difference being, in that case, the supplier of the cylinder was M/s. IOL while in this case it is M/s. Elf. 4. We have considered the submissions made by both sides and perused the records. We find that mere painting and stenciling on the cylinders will .....

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