2011 (4) TMI 158

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Parts were left out from the coverage of the Notification under interpretation but reintroduced by Notification No. 32/98 dated 21.09.98 – In view of the decision of Bharat Textiles & Proofing Industries Ltd. Vs. CCE , [2010 -TMI - 78733 - CESTAT, CHENNAI] - Appeal is allowed in favour of assessee - E/1006/2003 - - - Dated:- 6-4-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 5-CE dated 16.03.95 covered not only complete Pollution Control Systems but also parts thereof. Parts were left out from the coverage of the Notification under interpretation but reintroduced by Notification No. 32/98 dated 21.09.98. In such a situation, the apex Court has held in the case of WPIL Ltd. Vs. CCE, Meerut 2005 (181) ELT 359 (S.C.) that the later Notification did not grant exemption fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X