1999 (7) TMI 174

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..... vocates, for the Appellants. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The issue involved in both these cases is the same and as such both the appeals are being disposed of by this common Order. 2. In this connection, our attention has been drawn by the registry to a letter of Shri K.K. Banerjee, learned Advocate appearing for A.No. E-176/98 .....

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..... cation No. 217/86-C.E. which exempts the captively consumed goods, would not be applicable. The appellants stand is that the sand-moulds are further being used by them in the manufacture of casting and as such, the sand-mixture should be considered as having been used in the manufacture of their final products which are castings and which are being cleared on payment of duty. As such the provisio .....

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..... 6 would be applicable. 5. Shri R.K. Roy, learned JDR vehemently opposing the contention of Dr. Samir Chakraborty argues that even in spite of the matter having stood at rest by the Tribunal in the TELCO s case, he is of the view that the benefit of Notification No. 217/86 should not be extended to the appellants because sand-mix is used in the manufacture of moulds and not in the manufacture of .....

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