https://www.taxtmi.com/caselaws?id=41676 The Supreme Court allowed the appeal under Section 35L(b) of the Central Excises and Salt Act, finding that power was not used for manufacturing metal containers during the disputed period. The Court emphasized the need for evidence to determine eligibility for duty exemption, overturning the orders of the Tribunal and the Collector without imposing costs on either party. en-us Sat, 10 Mar 1984 00:00:00 +0530 Fri, 01 Aug 2014 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41676 The Supreme Court allowed the appeal under Section 35L(b) of the Central Excises and Salt Act, finding that power was not used for manufacturing metal containers during the disputed period. The Court emphasized the need for evidence to determine eligibility for duty exemption, overturning the orders of the Tribunal and the Collector without imposing costs on either party. Case-Laws Central Excise Sat, 10 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41676