2001 (7) TMI 1110

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....spondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether the material handling equipment manufactured by the respondent in its factory and used captively therein for manufacture of the excisable goods would be entitled to the benefit of exemption contained in Notification 217/86. The notification exempts inputs manufactured in a factory and u....

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....exemption was available. Hence this appeal by the department. 3. The scope of the explanation contained in clause (1) of the explanation was considered in detail by the larger bench of this Tribunal in Jawahar Mills v. CCE - 1999 (108) E.L.T. 47. The larger bench has held that notwithstanding the absence of an immediate nexus between the use of these machines and the emergence of the final p....