2003 (12) TMI 163

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..... al the Revenue has challenged the validity of the impugned order-in-appeal vide which the Commissioner (Appeals) has allowed the benefit of exemption Notification No. 18/95-C.E., dated 16-3-1995 to the respondents. 2. The learned SDR has contended that the benefit of above said notification which provides NIL rate of duty on plates, blocks, sheets and strips of micro-cellular or non-cellular rubb .....

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..... our view, had been rightly not accepted by the authorities below. The condition stipulated in the above said exemption notification is that, the goods must be used in the manufacture of soles, heels or soles and heels combined for footwear. It is not the case of the Department that the goods so cleared by the respondents were not used in the manufacture of soles/heels for the footwears. Even if it .....

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