2011 (3) TMI 1583

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..... C.E., dated 18-7-1998 - exemption can be extended only in the event the finished goods were manufactured from indigenous raw materials. - Civil Appeal No. 1849 of 2009 - - - Dated:- 30-3-2011 - D.K. Jain and H.L. Dattu, JJ. Shri Harish Chander, Sr. Advocate, Ms. Aruna Gupta, Ms. Rashmi Malhotra, B.K. Prasad and Mrs. Anil Katiyar, Advocates, for the Appellant. Shri Awanish Sinha, Advoc .....

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..... o agree with learned counsel for the Revenue. Having conceded before the Tribunal that the issue raised in the present case stood concluded by an earlier decision, which attained finality on the dismissal of the appeal, the revenue cannot be permitted to re-open the same issue all over again before this Court on the ground that facts of the two cases were not similar. 3. Accordingly, following .....

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