1997 (12) TMI 308

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.... Shri S. Nunthuk, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured I.C. engines purchasing for such manufacture dutiable component parts. Although nozzles and nozzle holders when used for manufacture of such engines were exempted from payment of duty in terms of an exemption notifi- cation, the appellants received these components on payment of ....

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....a claim pending before the original authority, Shri Sheth referred to and relied upon the judgment of the Supreme Court in the case of U.O.I. v. ITC Ltd. reported in 1993 (67) E.L.T. 3 (S.C.) in which the Supreme Court had followed their earlier decision in the case of Union of India v. Jain Spinners Limited and Anr. reported in 1992 (61) E.L.T. 321 (S.C.). We have seen these two judgments and fin....