2000 (4) TMI 527

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..... der per : Archana Wadhwa, Member (J)]. The Commissioner (Appeals) has disposed of two appeals by a common Order. Both are being taken up together as the issue involved is common. 2. We have heard Shri K.K. Banerjee, learned Advocate, for the appellants and Shri J.M. Kenedy, learned J.D.R., for the Revenue. 3. The issue before the Commissioner (Appeals) is two-fold. As regards the excisab .....

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..... ld Plate and Copper Starter Steel Blank, though exempted under Notification No. 171/84, are further captively consumed by the appellants in the manufacture of their final product which is cleared on payment of duty. As such, while these goods may not earn exemption in terms of Notification No. 217/86-C.E., when they are cleared as such, but would earn the exemption when the same are used captively .....

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