1999 (8) TMI 158

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..... Udhoji, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The appellants herein, who are manufacturers of iron and steel products falling under Chapters 72 & 73 of the Schedule to the CET 1985, make preparations of sand by mixing River sand with Bentonite and water which is then poured for the purpose of manufacture of sand moulds. The demand in this case has b....

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....n of prepared sand and (c) that, in any event, even if the item is treated as to be excisable, it would be entitled to exemption in terms of Notification 217/86 as it is not excluded from the category of inputs. 3. We have heard Shri K.K. Anand, ld. Counsel and Shri V.M. Udhoji, ld. DR We find that there is no necessity for us to go into the arguments of marketability and limitatio....