https://www.taxtmi.com/caselaws?id=87098 The Tribunal upheld the denial of benefit under Notification No. 179/77-C.E., dated 18-6-1977 to the appellants, ruling that the manufacturing process involving power for the M.S. chassis rendered them ineligible for the exemption. The Tribunal found the Supreme Court's interpretation of the notification decisive, dismissing the appeal in line with established legal precedent. The appellants' reliance on tribunal rulings based on post-relevant period circulars was deemed inapplicable. 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=87098 The Tribunal upheld the denial of benefit under Notification No. 179/77-C.E., dated 18-6-1977 to the appellants, ruling that the manufacturing process involving power for the M.S. chassis rendered them ineligible for the exemption. The Tribunal found the Supreme Court's interpretation of the notification decisive, dismissing the appeal in line with established legal precedent. The appellants' reliance on tribunal rulings based on post-relevant period circulars was deemed inapplicable. Case-Laws Central Excise Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87098