1996 (1) TMI 206

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..... s appeal has been filed by the Revenue against Order-in-Appeal No. A/377/95, dated 25-8-1995 passed by the Commissioner of Central Excise & Customs (Appeals), Pune. 2. Though this day, the appeal was listed for hearing for admission, Shri Gurdeep Singh, the ld. JDR pleads that this has got a recurring implication and also involves a point of law. He was prepared to argue the appeal itself. H .....

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..... relation to the manufacture of the final products. This position has not been appreciated by the Commissioner (Appeals). The Commr. (A) seeks to rely on the decision of the Tribunal in Jayshree Industries 1993 (63) E.L.T. 492 (T), which may not be applicable in the aforesaid facts and circumstances of the case. 5. After hearing both the sides, I find that the Respondents are not only manufac .....

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