https://www.taxtmi.com/caselaws?id=87097 The Tribunal dismissed the appeal by the appellants, who were denied benefits under Notification No. 179/77-C.E., dated 18-6-1977. The dispute arose from the manufacturing of generator sets, with the Collector ruling that the use of power in making an essential component disqualified them from the exemption. Despite the appellants' argument that they assembled the sets without power, the Tribunal aligned with the Supreme Court's precedent, emphasizing the precise interpretation of the notification in excise matters, ultimately leading to the dismissal of the appeal. en-us Tue, 19 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 17:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87097 The Tribunal dismissed the appeal by the appellants, who were denied benefits under Notification No. 179/77-C.E., dated 18-6-1977. The dispute arose from the manufacturing of generator sets, with the Collector ruling that the use of power in making an essential component disqualified them from the exemption. Despite the appellants' argument that they assembled the sets without power, the Tribunal aligned with the Supreme Court's precedent, emphasizing the precise interpretation of the notification in excise matters, ultimately leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87097