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TMI Blog2018 (2) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... cal) Ms. J. Ragini, Advocate - For the Appellant Shri S. Govindarajan, AC (AR) - For the Respondent ORDER Per: Madhu Mohan Damodhar The common dispute in these appeals concerns eligibility of exemption contained in Notification No.67/95-CE for intermediate goods namely HDPE / PP tapes or strips used in manufacture of final products, PP woven socks / fabrics, on which the appellants availed SS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.42095-42110/2017 dt. 14.09.2017. 3. On the other hand, Ld. A.R Shri S. Govindarajan supports the impugned orders. 4. We find that the issue under dispute has indeed been set to rest in favour of the appellant in the aforesaid decision cited by ld. Advocate in the case of Parvenu Industries Ltd. (supra), wherein it was held that final products are neither exempt nor subject to Nil rate of dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the barring clauses, such input was used in the manufacture of the finished goods not barred by clauses (i), (ii) and (iii) of Col.3 of the Table appended to the above said Notification. It is mandate of the notification that when conditions attached to column 2 and 3 of the Table appended to the Notification are satisfied, grant of the notification is undeniable. At this stage, Revenue say ..... X X X X Extracts X X X X X X X X Extracts X X X X
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