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2018 (7) TMI 410 - CESTAT KOLKATABenefit of N/N. 49/86-CE dated 10.02.1986 as amended by N/N. 128/86-CE dated 01.03.1986 - manufacture of Footwear - period 01.03.1987 to 23.04.1987 - Held that:- On close reading of the legislative history of the Exemption Notification of the parts of footwear used in the factory of production in the manufacture of footwear falling under sub-heading NO. 6401.11 is exempted from payment of Excise duty, except for the disputed period of 01.03.1987 to 23.04.1987 - In the present case, after considering the legislative history of the exemption Notifications on parts of footwear since 1967, which was continued except for the disputed period of four days. The N/N. 119/87-CE, would be treated as clarificatory in nature in the fine of Government Policy as the legislature had given the exemption to the final product on footwear even during the disputed period. The issue is covered by the decision in the case of WPIL. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MEERUT, UP. [2005 (2) TMI 137 - SUPREME COURT OF INDIA], where it was held that In view of the consistent policy of the Government of exempting parts of power driven pumps utilized by the factory within the factory promises, it could not be said that while issuing Notification No. 46/94 of March 1, 1994, the exemption in respect of said item which was operative was either withdrawn or revoked. Appeal allowed - decided in favor of appellant.
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