Skf India Ltd vs Commissioner Of Central Excise, Pune-I on 21 April, 2015
We must hasten to add though that this doesnt debar them from staking a claim for the benefit of Notification No. 12/2003-S.T. provided, as discussed and elaborated earlier the conditions stipulated thereunder are fully satisfied in the manner prescribed.
In the case of Ratnamani Metals & Tubes Ltd. (supra), this Tribunal has observed as under:-