2000 (3) TMI 866

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....per : P.S. Bajaj, Member (J)]. -  In this appeal filed by the Revenue, the issue involved herein is regarding the availability of the benefit of Exemption Notification No. 217/86 to the respondents in respect of Forklift Trucks manufactured and captively used by them in their final product. The Asstt. Collector through his order-in-original dated 19-3-90 disallowed the benefit of this Notifi....

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....as been referred to by the Counsel for the respondents. 4. Since the issue already stands covered by the earlier decision of the Tribunal in the respondents' own case wherein benefit of this Notification No. 217/86-C.E. has been allowed to them and no contrary decision has been brought to our notice by either side and there is also nothing on record to suggest if that the said decision had b....