2017 (10) TMI 1175

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....spondent(s) ORDER As per facts on record, the appellant is engaged in the manufacture of brake linings and clutch facings falling under Chapter Heading 68 & 84 of the first schedule to the Central Excise Tariff, 1985. The same were being supplied by them to M/s Bharat Earth Movers Ltd. under claim of exemption, in terms of Notification No. 63/95-CE dated 16.03.1995. M/s Bharat Earth Movers Ltd.&....

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....3.   Ld. Advocate appearing for the appellant submits that the issue is no more res-integra and stands settled by the following decisions of the Tribunal. I.   Sujan Industries Vs. Commissioner of C.EX., Mumbai-IV- 2007 (220) ELT 161 (Tri. Mum.) II.   PSG & Son's Charities Metallurgy & Foundry Division Vs. Commr. C.Ex., Coimbatore-2011 (267) ELT 270 (Tri. Chennai). ....

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..... Ltd. Vs. Commr. of C.Ex.-II, Bangalore- 2013 (298) ELT 56 (Tri. Bang.), wherein, the benefit of the notification was not extended to the vendors or intermediate manufactures 6.   After considering the submissions made by both the sides, we note that the decisions relied upon by the Ld. Advocate covered the issue directly. We also note that the decision relied upon by the Ld. DR has no....