Commr. Of C. Ex. vs India Tube Mills And Metal Industries on 4 October, 2006
- 2012 (282) ELT 206 (Guj.) for the reason that in this case also the inputs
were the same, i.e. Copper Ingts, secondly, the suppliers were also the
same and thirdly, the inputs were also supplied by transshipment at Delhi
and lastly, the transporter was also the same i.e. M/s. Singal Road Carrier.
The most of the facts of the above judgment are same as in the present
case also. Therefore, the ratio of aforesaid jurisdictional High Court
judgment in the case of Dhanlaxmi Tubes & Metal Industries (supra) is
applicable in the case.