Exemption eligibility for roof loid and scrap felt upheld under the notification, with consistent departmental and tribunal support.

Roof loid and scrap felt were treated as eligible for exemption under Notification No. 53/65-C.E. dated 20-3-1965, because the adjudicating and appellate authorities had consistently accepted that view. The Tribunal also relied on an earlier decision covering comparable goods under the same notification, which supported the exemption treatment. On that basis, the departmental challenge did not succeed and the exemption position was maintained.

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Issues: Whether the products roof loid and scrap felt were eligible for exemption under Notification No. 53/65-C.E. dated 20-3-1965.

Analysis: The goods were treated by the adjudicating authority and the appellate authority as falling within the benefit of the exemption notification. The Tribunal noted that the departmental authorities had taken a consistent view in favour of exemption and that a similar view had been accepted in an earlier Tribunal decision concerning comparable goods covered by the same notification.

Conclusion: The goods were held eligible for the exemption under Notification No. 53/65-C.E. dated 20-3-1965 and the Revenue's challenge failed.

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