2004 (3) TMI 69 - SCH - Central Excise

Whether the Respondents are entitled to the benefit of Notification No. 217/86-C.E. dated 2nd April 1986 - Held that - It was fairly admitted that sheets would be an input and that if it is clarified that the Notification only applies to sheets and not to the final product manufactured after headers are fixed to the sheets the Deptt. will be satisfied. To this there is no objection - it is clear that headers whether attached to lead or aluminium sheets are not inputs. As they are not inputs the benefit of the Notification would not be available to headers. However the sheets are inputs and they would be entitled to the benefit of the Notification - Decided partly in favour of Revenue.

Summary

The Supreme Court of India ruled on whether lead anode sheets are eligible for a specific notification. The court found that while the sheets are eligible for the benefit, headers attached to the sheets are not considered inputs and thus not eligible. The decision clarified that only sheets, not final products with headers, are covered by the notification. The Appeals were disposed of with no costs awarded.