LawDistill
Supreme Court of India

BHUPINDER STEELS PVT.LTD vs COLLECTOR OF CENTRAL EXCISE NEW DELHI on 17 September, 2002

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C.A. No.-004843-004843 - 1994Official PDFBench Syed Shah Mohammed Quadri, Sam Nariman VariavaAdvocates AMITA GUPTA | B. KRISHNA PRASAD
CASE NO.:
Appeal (civil) 4843 of 1994
PETITIONER:
M/s. Bhupindra Steels (P) Ltd.
RESPONDENT:
Collector of Central Excise, New Delhi
DATE OF JUDGMENT: 17/09/2002
BENCH:
Syed Shah Mohammed Quadri & S. N. Variava.
JUDGMENT:
J U D G M E N T

We have today in Civil Appeal No. 2305 of 1994 held that the Appellants are not entitled to exemption under Notification No. 208/83. In this case the only difference is that the inputs are different. On the reasoning given in that judgment these inputs would not fall under Sub-Item 8. Therefore this Appeal also stands dismissed. There shall be no order as to costs.