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2004 (3) TMI 69 - SCH - Central ExciseWhether the Respondents are entitled to the benefit of Notification No. 217/86-C.E., dated 2nd April, 1986 - Held that:- It was fairly admitted that sheets would be an input and that if it is clarified that the Notification only applies to sheets and not to the final product manufactured after headers are fixed to the sheets, the Deptt. will be satisfied. To this there is no objection - it is clear that headers whether attached to lead or aluminium sheets are not inputs. As they are not inputs the benefit of the Notification would not be available to headers. However, the sheets are inputs and they would be entitled to the benefit of the Notification - Decided partly in favour of Revenue.
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