2001 (3) TMI 641

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.... per : Jyoti Balasundram, Member (J)]. -  The brief facts of the case are that the appellants herein are engaged in the manufacture of motor vechicles, motor vehicle parts and special purpose machines falling under Chapters 84 and 87 as well as tools/dies and gauges falling under Chapter Headings 82.02 and 90.31. They claimed the benefit of Notification 217/86, dated 2-4-1986 for tools, dies....

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....red between April, 1987 to October, 1987. Hence this appeal. 2. We have heard both sides and carefully perused the recent decision of the Larger Bench in the case of Commissioner of Central Excise, Indore v. M/s. Surya Roshni Ltd. reported in 2001 (128) E.L.T. 293 (T-LB) = 2001 (42) RLT 817 which has confirmed the earlier Larger Bench decision in the case of M/s. Jawahar Mills Ltd. and Other....