2001 (6) TMI 358 - Central Excise

Extract:
.......ata basis for a single use depending on number of possible uses. 4. emsp Considered the arguments from both the sides and respectfully following the judgments rendered by the Co-ordinate benches of the Tribunal mentioned supra, we do not find any merit in the appeal filed by C.C.E., Chennai and the appeal is therefore rejected. Ordered accordingly.