COMMISSIONER OF CENTRAL EXCISE Vs. MAHALAXMI SEAMLESS LTD.

JUDGEMENT

(1.) This is an appeal filed by the Revenue.

(2.) M /s. Mahalaxmi Seamless Ltd., Raigad, the respondents (hereinafter referred to as the "assessee") are engaged in the manufacture of seamless/ERU Pipes falling under Chapter heading No. 7309 of Central Excise and Tariff Act, 1985.

(3.) THE assessee availed cenvat credit on tubes and Pipes and other inputs viz. HCC Bounder tube, anhydrous ammonia, varnishes etc. under Rule 3 of Cenvat Credit Rules, 2002.