TaxTMI 
TaxTMI 
1997 (10) TMI 163
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....espondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured refractory bricks and mortars. They were consuming these articles for lining the furnaces in which such bricks and mortars were manufactured. They claimed benefit of Notification No. 217/86 as amended for such captive use of the products. The classification list in which the benefit was claimed was approved b....
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....efully considered the submissions made by both sides and have also perused the notification. 4. Shri Devnath refers us to the order of this very Bench bearing number 693/97-D, dated 11-7-1997 where the benefit of Notification No. 118/75 was extended to the same goods used in the same manner by the same appellants. It is his submissions that the ratio of this judgment would have a direct appl....
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....n as required under Rule 56G(1), in respect of these two inputs, the benefit of this notification is not available; is wholly wrong. However, in interpretating the exclusion clause, the judgments delivered in relation to the exclusion under Rule 57A would become material. 6. In the show cause notice in the case before us it has been suggested that the contested goods would fall under the exc....