1996 (7) TMI 377

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....R, for the Respondent. [Order per : V.P. Gulati, Member (T)]. -  The issue in the appeal relates to eligibility to the benefit of exemption under Notification No. 123/81. Under this notification, the benefit has been allowed in respect of capital goods, components, raw materials, consumables, spares and packaging materials brought in the factory in connection with the manufacture and pa....

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....ed the ruling of the Special Bench of this Tribunal in the case of M/s. Everest Building Products. Ltd. v. CCE reported in 1994 (71) E.L.T. 687 (Tribunal) = 1994 (53) ECR 19 and the Tribunal in the context of Notification No. 272/79, dated 18-10-1979 wherein it has held that the benefit would be available even in respect of the asbestos sheets which are used for roofing in the Kandla free trade zo....

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.... In respect of Notification No. 123/81, one of the condition is that these goods should be used in the manufacture of the goods meant for export. Admittedly, the term used "in the manufacture of" has a restricted meaning, while the term used "in connection with the manufacture of" has a wider a connotation. In the above view of the matter, we hold that the learned lower authority has rightly held ....