1998 (5) TMI 180

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Order per : P.C. Jain, Member (T)]. We have beard both sides. 2. We have gone through the impugned order. Being short, we reproduce findings of the lower appellate authority :- I have carefully gone through the records of appeal and the submissions made during personal hearing. It is not disputed that the appellants are job workers and they receive raw material from M/s. Hindustan Cab .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appeal is allowed." 3. The findings are clear. The goods sent by job worker are admitted to be fully exempted under Notification No. 214/86-C.E. Therefore, clearances made by the job-worker-respondent herein under that Notification have not to be taken into that account for the purpose of Notification No. 175/86-C.E. 4. Consequently, we do no find any merit in the appeal of the Revenue. We d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X