2015 (12) TMI 1157

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..... rial as well as consumable goods - A finding of fact is arrived at by the Tribunal that the aforesaid inputs could be treated as consumables. On this finding of fact, benefit of the notification was rightly extended to the respondents. We, thus, do not find any merit in these appeals which are, accordingly, dismissed. - Decided against Revenue. - Civil Appeal Nos. 57-59/2008 - - - Dated:- 16-10- .....

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..... n Anenxure I and the items specified therein includes raw material as well as consumable goods. A finding of fact is arrived at by the Tribunal that the aforesaid inputs could be treated as consumables. On this finding of fact, benefit of the notification was rightly extended to the respondents. We, thus, do not find any merit in these appeals which are, accordingly, dismissed. - - TaxTMI - .....

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