9911796707
TMI Blog1999 (8) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal preferred by the Revenue is whether the benefit of Notification No. 181/88, dated 13-5-1988 is available to the Respondents who are manufacturing metal containers out of bottom and top lids purchased from other manufacturer who is using power. 2. Shri A.K. Jain, ld. DR submits that it is an admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (J147) in which it was held that while interpreting such notification one must confine to the activities of the manufacturer in whose hand the product was subjected to duty and as the appellants did not use the power in the manufacture of goods the benefit of the Notification to the product was extended as use of power was in respect of soap stock purchased from others. 4. We have consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) in which the Tribunal relying upon the Delhi High Court decision in the case of Jain Soap Mills (Supra) held that close reading of the Notification No. 89/79 shows that it applies to a manufacturer who manufactures goods in which no process is ordinarily carried on with the aid of power and as he had purchased merely the components from the 3rd parties on a principal-to-principal basis and had n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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