1998 (1) TMI 143

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..... r]. Shri Naveen Mullick, the ld. Advocate appearing for the Applicant on the Stay Petition for dispensing with the pre-deposit of duty, submits that the Applicants are engaged in the manufacture of Bevelling of Glass. He submits that the Applicants used Grinding Wheel, Polishing Wheel and Nozzle. He submits that Grinding Wheel is used for cutting/levelling the edges of Glass Sheets and makin .....

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..... ava, the ld. JDR appearing for the Respondent Commissioner submits that the items being Grinding Wheel and Polishing Wheel are included in the exclusion category under Rule 57A. The admitted position in the instant case, the ld. DR submitted, is that the Applicants filed a declaration under Rule 57A and, therefore, the question for determination was whether it was an input or not. He submits that .....

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