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1995 (10) TMI 91 - CEGAT, BOMBAYExtract: .......removals under Notn. No. 217/85-C.E. can be construed to be analogous to the removals of intermediate inputs under Notn. No. 217/86-C.E., for applying the ratio of the larger Bench decision of the Tribunal in Kirloskar Oil Engines reported in 1995 (73) E.L.T. 835 (Tribunal). Dated 19-10-1995 Sd/- (P.K.Desai) Member (J) Sd/- (R.Jayaraman) Member (T)
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