1999 (3) TMI 256

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pondent. [Order per : P.C. Jain, Vice President]. - Question involved in this appeal is whether the benefit of Notification No. 217/86-C.E. can be extended to Polypropylene fabric which is used, as the Revenue alleges, in the manufacture of filter bags captively and those filter bags are used in gravity pond filteration system in manufacture of dutiable final product, sugar. Contention of the a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the filter bags will not be covered by the exclusion clause of Notification No. 217/86-C.E. in view of Tribunal's Larger Bench judgment in the case of Union Carbide reported in 1996 (86) E.L.T. 613. 3. Looked at from any angle submits the learned Advocate, the benefit of Notification No. 217/86-C.E. cannot be denied and therefore, the appeal be allowed with consequential relief to the appell....