1999 (2) TMI 180

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....JDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case benefit of Notification No. 205/88-C.E., dated 25-5-1988 has been denied to tempered glass on the ground that it is not covered by either Sl. No. 18 or Sl. No. 1 of the Table annexed thereto which was claimed by the appellants herein. 2. The notification exempts certain specified goods connec....

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....get the benefit of the Notification under Sl. No. 18 since although it may be part of flat plate solar collectors, it is not consumed within the factory of production for manufacture of goods specified at Sl. Nos. 1 to 17 of the Table annexed to the notification (since the appellants are admittedly not manufacturing any of the goods covered by Sl. Nos. 1 to 17). Sl. No. 1 of the Table to the Notif....