2010 (10) TMI 792

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..... efit of the Notification No. 12/2003-S.T., dated 20-6-2003 in relation to such articles - decision of the Tribunal in the matter of Agrawal Colour Advance Photo System v. CCE (2010 -TMI - 77640 - CESTAT, NEW DELHI) wherein similar issue had arisen and/has been sought to be referred for decision by a Larger Bench, in the view what is stated above and particularly taking into consideration the diver .....

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..... irs and maintenance to its customers having utilized various articles for providing effective repairs and maintenance would be entitled to avail the benefit of the Notification No. 12/2003-S.T., dated 20-6-2003 in relation to such articles. In other words, whether the expression 'value of goods and materials sold' appearing in the said notification would also refer to goods and materials consumed .....

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