9911796707
TMI Blog2009 (5) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - Heard both sides and perused the records. 2. The applicants filed these appeals against denial of credit on Welding Electrodes, Asbestos packing, Angle, Shapes, HDPE pipes, Sections and Quick Setting Cement. 3. After hearing both sides and on perusal of the records, the detailed discussions are given below :- (a) Welding Electrodes - It is seen from the impugned order that Weld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stations in sugar mill plant in jointing the various types of pipes to make them leak-proof. Besides, they are used as essential material for jointing purposes in boilers, quads, pans, pumps, etc. The Tribunal in the case of KCP Sugar & Industries Ltd. v. CCE, Guntur, reported in 2004 (178) E.L.T. 275 (Tri.-Bang.) held that Asbestos packing/compressed asbestos fibres used for preventing leakage in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants contended that these items are Refractory material used for boiler. Learned D.R. submits that Quick Setting Cement is classifiable under Heading 3424 cannot be classifiable under Refractory cement. The learned D.R. also contended that Refractory cement is classifiable under Chapter 38 of the Schedule to the Central Excise Tariff Act, 1985. It is seen from the order of the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on Quick Setting Cement cannot be denied. 4. In view of the above discussion, credit on Welding Electrodes, Asbestos Packing and Quick Setting Cement are allowed. The denial of credit on Angle, Shapes and sections are set aside and matter is remanded to the original authority to decide afresh after examining the documents. The appellants are directed to produce documents before the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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