1997 (8) TMI 302

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....avindra Saroop, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant, engaged in the manufacture of HDPE woven sacks, was using HDPE granules, converting the same into Tapes, weaving the Tapes into Fabrics, cutting, stiching the Fabrics into Sacks and painting the same. Appellant was not using electric power for the conversion of granules into Tapes or for conver....

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....version of HDPE granules into Woven Sacks, power had been used, the benefit of Notification No. 65/87 was not available. 2. Appellant resisted the notice contending that the department had clarified that the benefit of the Notification would not be available only if power is used in converting Fabrics into Woven Sacks and that the use of the power at the earlier Stages would not amount to ....