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TMI Blog1996 (3) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... JDR, for the Respontent. [Order per : Shri R. Jayaraman, Member (T)]. - Though, this day, only stay application was listed for hearing, Shri Parakh pleads that since this is a short issue, he would like to plead the entire appeal, which can be disposed of. 2. After hearing both sides and with their consent, we have taken up the appeal itself for disposal, granting waiver of pre-deposit. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applying the ratio of the decision of the various judicial pronouncements, wherein it has been held that electroplating cannot be construed to be manufacture and it cannot be said to bring into existence a new commodity attracting further levy, the lower authorities have held that the machine is not eligible for the concessional rate. Hence the present appeal before the Tribunal. 4. Shri R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... achine used for production of a commodity would not include electroplating machine. He also seeks to rely on the judgment of Bajaj Auto Ltd. reported in 1995 (80) E.L.T. 644. 5. After hearing both sides, we find that electroplating activity can be done in independent units. It can provide the service of electroplating not only with respect to new items but also in case of old and rusted item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfer the concessionl rate only in respect of machines used for production of a commodity. and not in respect to all the machines listed therein. Hence the question for consideration is whether it is all machine capable of producing a commodity. The answer to this question cannot be given in favour of the appellant. The decision relied upon by the lower authorities, though are in the context of lev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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