TMI Blog1987 (2) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ls under Section 35-L of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) are directed against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming the appellate order passed by the Collector (Appeals), Central Excise, Madras. 2. The appellants are manufacturers of fireworks. Each of them claimed refund of duty on the footing that they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of powers, from whole of the duty of excise leviable thereon." 3. Tariff Item 68 during the relevant period provided :- "All other goods, not elsewhere specified, manufactured in a factory but excluding...." The explanation u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that within the factories of the appellants for the manufacture of fireworks power was not used; it is equally not in dispute that power was used for shredding of paper and cutting of steel wires. 6. The claims for refund advanced by the appellants have been rejected on the footing that they are not covered by the Notification of 1977 inasmuch as cutting of wires and conditioning of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wered so as to entitle the appellants to exemption from duty. It is not necessary to refer to any authority inasmuch as on the analysis indicated above the claim for refund appears to have been rightly rejected. 7. The appellants are not entitled to claim any refund as they are not covered by the Exemption Notification and the appeals are, therefore, dismissed but without any order for costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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