TMI Blog2014 (6) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... re used for making groves in roles. Obviously, this is nothing but maintenance of the roles - contention of appellant at different stages of adjudication and appeal has not been consistent. In view of the said position, appellant have not been able to make out a strong prima facie case - Following decision of Shree Rayalaseema Hi – Strength Hypo Ltd. vs. Commr. Of Cus. & C. Ex., Triupati reported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stage they claimed that the said welding electrodes were used for installation of capital goods. However, no supporting evidence was produced. In the appeal filed before the Tribunal, they have now submitted an affidavit claiming that the said goods have been used in the manufacture of final products. 2. During the stay petition Ld. Counsel for the appellant was asked whether they have any evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facture of final products. Appellant s claim that the MS welding Electrodes were used to fill the holes in MS Ingots is without any supporting evidence. Even as per their statement SS Welding Electrodes are used for making groves in roles. Obviously, this is nothing but maintenance of the roles. The Ld. Additional Commissioner further drew the attention of the decision by the Hon ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted a written submission on 1.4.2013 reiterating the various points and also including the judgment of Tribunal Single Member in Excise Appeal No. 3305/2009. 5. I have gone through various judgments and I find that the judgment of the Andhra Pradesh High Court is the latest judgment on the issue and the said judgment has also discussed the Rajasthan High Court judgment. Moreover, the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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