TaxTMI 
TaxTMI 
1998 (4) TMI 285
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....ondent. [Order per : Jyoti Balasundaram, Member (J)]. - The appellants herein manufacture items such as Cast Iron Angithis, Cast Iron Water Meters, Cast Iron Hydrant Posts etc. They claimed the benefit of Notification No. 179/77-C.E., dated 18-6-1977 on the ground that the goods were manufactured without the aid of power. However, on checking, it was found that the goods were being manufac....
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.... the order of the Assistant Collector holding that blowers are operated with the aid of power for the purpose of bringing about change in raw material and therefore the use of the blower is in relation to be manufacture of goods. Hence this appeal, we have heard Sh. G.S. Bhangoo, learned Counsel and Sh. S.N. Ojha, learned DR. 2. Both the authorities below have clearly hold that blowers in th....
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....r in relation to manufacture of goods. Hence we hold that the appellants are not entitled to the benefit of Notification No. 179/77. However they have a good case on time bar. They were under a bona fide belief based upon the judgment of the Hon'ble Gujarat High Court in the case of Nirma Chemicals [1981 (8) E.L.T. 617 (Guj.)] and the Tribunal's judgment in the case of CCE v. Rajasthan State Chemi....