2015 (10) TMI 439 - SCH - Central Excise

Denial of exemption claim - Notification No. 115/75 - Supreme Court held that the issue is directly covered by the judgment in Bombay Oil Industries Limited v. Commissioner of Central Excise 1997 (91) E.L.T. 538 (S.C.) . The appeal is filed against the decision of Tribunal 2004 (10) TMI 471 - CESTAT, BANGALORE ; wherein tribunal held that Tribunal took the decision that all goods are not covered by Notification No. 115/75. However, in view of the interpretation of the same Notification by S.C., we are not inclined to accept the above decision of the CEGAT. We would like to reiterate that any product irrespective of its classification manufactured by a factory coming under coir industry will get the benefit of exemption Notification 115/75, unless it is specifically excluded.

Summary

The Supreme Court dismissed the appeal regarding the admissibility of exemption notification No. 115/75, citing a previous judgment in 'Bombay Oil Industries Limited v. Commissioner of Central Excise.' The Customs, Excise, and Service Tax Appellate Tribunal's decision was upheld.