1991 (11) TMI 157

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....dvocate, for the Respondents. [Order per : N.K. Bajpai, Member (T)]. - The short question to be decided in these five appeals is whether the respondents could claim the benefit of set-off of duty on use of duty paid material under Notification 178/77-C.E., dated 18-6-1977 as amended by Notification 295/77-C.E., dated 28-9-1977 by way of a claim for refund. All these appeals were heard togeth....

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....e of which the inputs are actually used subject to the condition laid down in the notification. Collector of Central Excise (Appeals) New Delhi allowed all the five appeals on the ground that there was no stipulation either in the aforesaid notification or in any other provision in the Central Excise laws to support the view taken by the Assistant Collector. 3. The Assistant Collector had also ....

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....t was necessary for the respondents to have furnished a statement showing the quantity of inputs used in the manufacture of every unit of the manufactured goods to the proper officer and this not having been done, the benefit of the notification was rightly denied. Further, exemption notifications have to be interpreted strictly and there is no warrant to relax the conditions subject to which exem....

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....ri.) in which it was held that the condition prescribed in Notification Nos. 178/77-C.E. and 295/77-C.E. of furnishing a statement showing the quantity of inputs used in the manufacture of every unit of the output was not a mere procedural formality but a vital condition before relief could be granted. On the other hand, Shri Ravinder Narain cited the decision of the Tribunal in another case Hivel....