2004 (1) TMI 542

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....ant. Shri Virag Gupta, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal, filed by M/s. Ravi Steel, is whether the benefit of Exemption Notification No. 202/88-C.E., dated 20-5-98 is available to the products manufactured by them. 2. Shri A.P. Mathur, learned Advocate, submitted that the Appellants manufacture M.S. round bar....

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....iterated the findings as contained in the impugned Order. 3. We have considered the submissions of both the sides. The Supreme Court in the case of Vivek Rolling Mills has held that the benefit of Notification No. 202/88 is available to M.S. bars, rounds/squares manufactured from old and used railway material. Allahabad High Court also in the case of Lakshmi Rolling Mills has held that the....