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2015 (10) TMI 1964 - CESTAT NEW DELHIExemption under notification no.10/96-CE dated 23.07.1996 - Held that:- The benefit of the said notification is being denied to the appellant on the sole ground that their final product is Animal Feed Supplement and as such, the notification will not apply to them - At this prima facie stage, we find that the issue is covered by the Larger Bench s decision in the case of Tetragon Chemie (P) Ltd. Vs. CCE, Bangalore reported in [1998 (9) TMI 390 - CEGAT, NEW DELHI] upheld by the Hon ble Supreme Court in the case of CCE, Bangalore Vs. Tetragon Chemie (P) Ltd reported in [2001 (7) TMI 127 - SUPREME COURT OF INDIA]. We also take note of the other identical decisions of the Tribunal and are of the view that the appellant has good prima facie case on merits. - Stay granted.
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