Indra Construction vs Vadodara-Ii on 10 August, 2018
The Tribunal in the case of Leotronics Scales
Pvt. Ltd. Vs CCE Chandigarh - 2015-TIOL-642-CESTAT- DEL, after following the decision
of Hon'ble Supreme Court, allowed the appeal on this issue. The relevant portion of the
said decision is reproduced below: