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2007 (7) TMI 633

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..... ppeal No. 187 of 2006 - - - Dated:- 19-7-2007 - F.I.REBELLO AND J.P.DEVADHAR, JJ For appellant Mr. P.S. Jetly i/b. T.C. Kaushik For respondent Mr. Prakash Shah i/b. PDS Legal 1. The Commissioner of Central Excise has filed this appeal under section 35G of the Central Excise Act, 1944 stating that the following questions of law arise from the order of the Tribunal dated 21/9/2005 .....

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..... /s. Indian Semless Steels Alloys Central Excise V/s. Indian Semless Steels Alloys Central Excise V/s. Indian Semless Steels Alloys Ltd. Ltd. Ltd. reported in 2005 (190 E.L.T. 12 (Bom.) 2005 (190 E.L.T. 12 (Bom.) 2005 (190 E.L.T. 12 (Bom.) has held that the pipes and tubes used to carry water for cooling inert sphere in assessee s plant were used in the manufacture of final product and hence .....

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