https://www.taxtmi.com/caselaws?id=47228 The Supreme Court allowed the appeal, setting aside the decision of CEGAT, and held that MS Casings used in the manufacture of Calcium Carbide qualified as inputs under Notification No. 217/86-C.E. The Court emphasized the significance of considering the nature of inputs in the manufacturing process to ascertain their eligibility for exemption under relevant Notifications. en-us Tue, 15 Feb 2005 00:00:00 +0530 Thu, 09 Apr 2020 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47228 The Supreme Court allowed the appeal, setting aside the decision of CEGAT, and held that MS Casings used in the manufacture of Calcium Carbide qualified as inputs under Notification No. 217/86-C.E. The Court emphasized the significance of considering the nature of inputs in the manufacturing process to ascertain their eligibility for exemption under relevant Notifications. Case-Laws Central Excise Tue, 15 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47228