1998 (11) TMI 341

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..... . [Order per : Jyoti Balasundaram, Member (J)]. - The sole issue of determination in this appeal filed by the Revenue against the Order of the Collector of Central Excise (Appeals), Ahmedabad is the eligibility of yellow phosphorus manufactured by the respondents herein and cleared following Chapter X procedure for the manufacture of pesticides is entitled to the benefit of exemption in terms o .....

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..... e by Final Order No. 509/98-C, dated 13-7-1998 [1998 (104) E.L.T. 564 (Tribunal)] which has also noted the Tribunal's decision in the case of same assessee reported 1998 (98) E.L.T. 387 (T) = 1998 (75) ECR 315 (T). Following the ratio of the above orders, we hold that there is no warrant to interfere with the impugned order and accordingly, uphold the same and reject the appeal.
Case laws, Dec .....

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