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1998 (4) TMI 212

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....er / Decisions)<br>Dated:- 13-4-1998<br> E/2442/97-NB - A/330/98-NB<br>Central Excise<br>Shri P.C. Jain, J. REPRESENTED BY : Shri D.K. Nayyar, JDR, for the Appellant. Shri K. Kumar, Advocate, fo....

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....catch the rust. The input is therefore, directly used in the manufacture of final product. The entire case of the Revenue is based on misapprehension of the fact that the input `Rustild' is used for l....

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