9911796707
TMI Blog2006 (11) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... paid – Entitled to exemption under Notification No. 202/88-CE dt. 20.5.1988 - Civil Appeal No. 1070 of 2001 - - - Dated:- 7-11-2006 - ORDER: This Appeal is directed against the Final order No. 1815/2000-B dated 29.8.2000 passed by the Customs, Excise Gold (Control) Appellate Tribunal New Delhi (for short 'the Tribunal') in Appeal No. E/ 1644/96-B whereby the Tribunal while dismissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gines etc 3. The notification exempts goods of the description specified in column (3) of the Table annexed thereto and falling within Chapter 72, Chapter 73 or Heading No. 84.54 of Schedule to the Central Excise Tariff Act 1985 (for short 'the Tariff Act') froth the whole or the duty of excise leviable thereon which is specified in the said schedule when the final products are made from any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Scrap containing broken pieces of bars, angles old machinery parts old automobile parts old oil engines etc. purchased by it from the kabadis who in turn has purchased in auction from the government departments. Explanation to the notification provides as under: 'Explanation -For the purposes of this notification, all stocks of inputs in the country except such stocks as are clearly recognisable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. The appellant therein also was claiming the exemption under the same notification. This Court while reversing the decision of the Tribunal held that the order passed by the Tribunal could not be sustained and accordingly set aside the order granted the appellant the benefit of the- exemption notification 6. Accordingly this appeal is accepted and the order of the Tribunal is set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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