2017 (10) TMI 1175

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.... Shri. Tarun Kumar, AR- for the Respondent(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 ....

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....r (Appeals), and, hence the present appeal. 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.....

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....the Tribunal in the case of Turbotech Precision Engg. Pvt. 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 a....