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Issues involved: Appeal u/s 35-L of the Central Excises and Salt Act, 1944 against decision of Customs, Excise and Gold (Control) Appellate Tribunal regarding refund of duty under Notification No. 179/77 for manufacturers of fireworks.
Summary: The appellants, fireworks manufacturers, sought duty refund under Notification No. 179/77, claiming exemption as their goods were covered by Tariff Item No. 68 and no power was used in the manufacturing process. The claims were rejected by the Assistant Collector and upheld in appeal. The Tribunal found that processes like cutting steel wires and treating paper, carried out with power outside the factory, did not qualify for exemption under the notification. The appellants contended that since power was not used within their factories, they should be exempt. However, the Court held that the use of power in processes related to manufacturing, even if outside the factory, disqualified them from the exemption. Thus, the appellants were not entitled to the refund as per the Exemption Notification, and their appeals were dismissed without costs.
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