2000 (7) TMI 878

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..... JDR, for the Respondents. [Order per : Archana Wadhwa, Member (J)]. - The short question involved in the present appeal is as to whether the inputs manufactured by the appellant and consumed captively in the manufacture of the final product should be included in the aggregate clearances value of final product in terms of Explanation II to Notification No. 1/93-CE dated 28-2-93. The final produ .....

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..... 3. Countering the arguments, Shri R.K. Roy, ld. JDR submits that the appellant's final product is exempted under a Notification different than 1/93. Explanation III to Notification No. 1/93 is not granting exemption to the items which are captively consumed by the appellants. It is only to the effect that their value of clearances would not be taken into consideration while computing the agg .....

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..... Court. 5. After considering the submissions made from both sides we find that disputed issue is covered in favour of the appellant by the majority decision of the Tribunal in the case of Universal Electrical Industries referred to supra. Accordingly, following the ratio of the same, we set aside the impugned order and allow the appeal with consequential relief to the appellant, if any.
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