2004 (6) TMI 409

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..... t. [Order per : Jyoti Balasundaram, Member (J)]. The benefit of exemption from payment of duty under Notification 183/88-C.E., dated 13-5-1988 as amended has been denied to the applicants resulting in confirmation of duty of Rs. 6,96,000/- for the period September, 1993 to February, 1994. 2. We have heard both sides. We find that the show cause notices proposed denial of exemption on t .....

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..... E.L.T. 576 and Asha Celluloid v. CCE - 1998 (98) E.L.T. 769 in which the benefit was extended when the final products were manufactured by them out of specific as well as non-specific inputs. For these reasons we hold that the benefit of exemption under the notification is admissible to the appellants and hence set aside the impugned order and allow the appeal. - - TaxTMI - TMITax - Central E .....

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