2007 (12) TMI 340

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..... for the Respondent. [Order]. Heard both sides. 2. The appellant filed these appeals against the common impugned order. In this case, the demand was confirmed after denying the credit in respect of welding electrodes, jointing sheets and steel plates. 3. The contention of the appellant is that demand raised vide show-cause notice dated 8-11-2004 while denying the credit in respect of .....

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..... lower authority. This fact was specifically replied to the show-cause notice dated 14-2-2005. 5. The contention of the Revenue is that the welding electrodes are not entitled for credit as capital goods not inputs and relied upon the decision of the Tribunal in the case of Triveni Engg. Industries Ltd. v. CCE reported in 2005 (186) E.L.T. 158 and Jaypee Rewa Plant v. CCE reported in 2003 (159) .....

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..... s with intent to evade payment of duty cannot be alleged against the appellant hence demand of Rs. 1,93,688/- is time-barred. 8. In respect of jointing sheets and steel plates, I find that jointing sheets are used in the plant to prevent leakage in the pipes, therefore, are entitled for credit in respect of plates which are used for repair and maintenance of boiler etc. which are capital goods. .....

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