2011 (10) TMI 330

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..... ls is as to whether the welding electrodes used in the repair and maintenance of plants and machineries are modvatable or not. 2. Learned Advocate appearing for the appellant has drawn my attention to the decisions of the Hon'ble High Court of Chhattisgarh, Hon'ble High Court of Rajasthan and Hon'ble High Court of Karnataka laying down that such use of welding electrodes in maintenance and repair .....

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..... he case of  Ramala Sahkari Chini Mills Ltd. vs. CCE, Meerut I  reported in [2010 (260) ELT 321 (SC)]. I have considered the submissions made by both sides and perused the records. I find that orders of the adjudicating authority as well as from the submissions of the learned counsel that the issue involved in this case  and the  disputed fact is whether duty paid on  weld .....

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..... e that at this juncture the judgement of the Hon'ble High Court as referred to hereinabove are binding on me and respectfully following the same, the impugned order is liable to be set  aside. The impugned order  is set aside." 4. Inasmuch as the issue stands decided, I set aside the impugned order and allow both the appeals with consequential relief to the appellants. (Pronounced in t .....

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