Investment castings qualified for notification benefit after prior Tribunal ruling was affirmed by the Supreme Court.

Investment castings were held entitled to the benefit of Notification No. 223/88 because the same issue had already been decided in the assessee's own case by the Tribunal and that ruling had been affirmed by the Supreme Court when the Revenue's appeal was dismissed. The prior determination made the issue no longer res integra, and the Revenue was bound by that earlier decision. On that basis, the exemption benefit was confirmed for the assessee.

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Issues: Whether investment castings were entitled to the benefit of Notification No. 223/88 dated 23-06-1986.

Analysis: The issue had already been decided in the assessee's own case by the Tribunal in an earlier final order, and that decision had been affirmed by the Supreme Court by dismissal of the Revenue's appeal. In view of that prior determination, the matter was no longer res integra and the Revenue was bound by the earlier ruling.

Conclusion: The assessee was entitled to the benefit of Notification No. 223/88 in respect of investment castings.

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