2000 (5) TMI 261

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.... Shri Ragesh S. Mehta, Advocate, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - When this stay application was argued by Shri B.K. Choubey for the Revenue, it appeared that the issue already having been covered by the Tribunal in the case of the same assessees, the main appeal itself could be taken up for disposal. 2. The asessees manufactured plastic extrusion machi....

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....resent case the polypropylene and HDPE which are used for the purpose of testing plastic extrusion machines to ensure that they are as per the individual specification of customers, would fit in as inputs by the wider ambit of the expression "in relation to the manufacture" of the final product as given by the larger bench in the Union Carbide case." 4. Shri Mehta submits that the Tribunal....