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2005 (4) TMI 69 - SC - Central ExciseBenefit of Notification No. 217/86-C.E., dated 2nd April, 1986 - Lay Flat Tubes - Held that:- it has not been disputed that Lay Flat Tubes are input for protective covers/Tarpaulins. The Respondent was entitled to the benefit of Notification No. 217/86-C.E., dated 2nd April, 1986. The mere fact that they did not show Lay Flat Tubes as input or that they choose to take Modvat credit on duty paid in respect of some material does not dis-entitle them to claim benefit of the Notification - Decided against Revenue.
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