TaxTMI 
TaxTMI 
1998 (2) TMI 341
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....Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue the order-in-appeal dated 11-11-1988 passed by the Collector of Central Excise, Bombay is under challenge. 2. The matter relates to the benefit of exemption Notification No. 225/86-C.E., dated 3-4-1986 as amended by Notification No. 258/86-C.E., dated 24-4-1986. The respondents M/s. National Leathe....
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....ved that what was required was that the final products should have been manufactured out of duty paid inputs and the final products should have been cleared after the date of amending notification. He gave consequential refund to the respondents (appellants before him). In appeal the Revenue had contended that the manufacturer had not filed D3 intimation in respect of some of the quantities. They ....
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....h they have fulfilled. It was his view that it was an exemption notifiation and no particular procedure was prescribed therein. 5. Shri R.S. Sangia, JDR submitted that as the exemtpion was to the extent of duty already paid on the inputs, the manufacturer had to follow the procedure with regard to set off which had already been prescribed in trade notices. It was his submission that in any c....
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....tification, dated 24-4-1986, the respondents had duty paid inputs. We consider that subject to the other conditions in the notification, if they are used in the manufacture of final products which are cleared after 24-4-1986, then the manufacturer was eligible for the benefit of set off. To that extent we agree with the view of the appellate authority. 7. Appellate authority has observed tha....