2012 (12) TMI 939

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed by the appellant by reflecting it in their statutory records and they were filing requisite quarterly returns. It is result of audit objection that show cause notice stand issued by invoking the longer period of limitation. In the absence of any malafide on the part of the appellant, such extended period of limitation cannot be invoked. As such, the demand is barred by limitation - Decided in f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s are used for fixing up new machinery which is determined working place and synchronizing with other machinery. In the absence of welding electrodes, no machinery can be fixed at its proper place. 2. I find that the issue stand decided by following decisions of various High Courts wherein it was held that the use of welding electrodes for maintenance and repair of the machinery is eligible modv .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X