1999 (7) TMI 606

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.... Shri Ashok Kumar, JDR, for the Respondent. [Order per : A.C.C. Unni, Member (J)]. - Shri J.P. Kaushik, ld. Advocate appearing for the appellants submits that on the merits of the appeal, the goods of appellants are covered in their favour by the recent decision of the Tribunal in Elecon Engineering Co. Ltd. & Others v. CCE, Chandigarh and Others reported in 1999 (107) E.L.T. 337 (T) = 19....

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.... coverage thereof being beyond five years. He also submitted that the appellants were in fact only suppliers of raw materials to the Job Worker and duty demand cannot be raised against the present appellants since they were not manufacturers. 2. Shri Ashok Kumar, ld. JDR fairly conceded that the items under dispute in the appeal are covered by the decision of the Tribunal in M/s. Elecon En....