1999 (3) TMI 256

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..... Respondent. [Order per : P.C. Jain, Vice President]. Question involved in this appeal is whether the benefit of Notification No. 217/86-C.E. can be extended to Polypropylene fabric which is used, as the Revenue alleges, in the manufacture of filter bags captively and those filter bags are used in gravity pond filteration system in manufacture of dutiable final product, sugar. Contention .....

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..... ven the filter bags will not be covered by the exclusion clause of Notification No. 217/86-C.E. in view of Tribunal s Larger Bench judgment in the case of Union Carbide reported in 1996 (86) E.L.T. 613. 3. Looked at from any angle submits the learned Advocate, the benefit of Notification No. 217/86-C.E. cannot be denied and therefore, the appeal be allowed with consequential relief to the appell .....

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..... , we observe that this is no longer a good law in view of Larger Bench judgment in the case of Union Carbide, supra. We, therefore, hold following the judgment of the Tribunal in the case of Upper Doab Sugar Mills and the Larger Bench decision in the case of Union Carbide Ltd. that the benefit of Notification No. 217/86-C.E. cannot be denied to the Polypropylene fabric brought after payment of dut .....

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