1990 (7) TMI 201

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....ellants. Shri L. Narasimha Murthy, JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)].  - Both appeals arise out of a common order and are hence being heard and disposed of together, by this order. 2. The eligibility of the appellants for the benefit of Notification 118/75-C.E., dated 1-3-1975 is the disputed issue in these appeals. The appellants, who are lice....

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....ellants from benefit. Refund of duty already paid on the goods captively consumed was also rejected for the same reason. 3. We have heard Shri K.K. Kapoor, learned Consultant for the appellants and Shri L.Narasimha Murthy, learned JDR for the respondents. 4. Notification 118/75 exempts goods falling under Tariff Item 68 of the 1st schedule to the CESA 1944 manufactured in a factory and inten....