2012 (5) TMI 549

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...., for the Respondent. ORDER Appellant filed this appeal against the impugned order passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of lubricating oils and its allied preparations falling under Chapters 27, 34 and 38 of the Central Excise Tariff Act. During the period May 1997 to June 1998, the appellants manufactured pouche....

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.... We find that in this case the issue is whether the appellants are entitled for the benefit of Notification No. 67/95-C.E., dated 16-3-1995. The Notification provides exemption to inputs manufactured in a factory and used within the factory of production in or in relation to the manufacture of the final product provided that the benefit of Notification is not available to the inputs used in or in ....