1987 (2) TMI 65

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....bsp; [Judgment per : Ranganath Misra, J.]. - These appeals under Section 35-L of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) are directed against the decision of the Customs, Excise and Gold (Control) Appellate Tribunal, affirming the appellate order passed by the Collector (Appeals), Central Excise, Madras. 2. The appellants are manufacturers of fireworks. Ea....

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....ernment hereby exempts all goods falling under Item No. 68 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944) in or in relation to the manufacture of which no process is ordinarily carried on with the aid of powers, from whole of the duty of excise leviable thereon." 3. Tariff Item 68 during the relevant period provided :- "All other goods, not elsewhere specified, m....

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....being returned to the factories of the appellants. 5. It is not in dispute that within the factories of the appellants for the manufacture of fireworks power was not used; it is equally not in dispute that power was used for shredding of paper and cutting of steel wires. 6. The claims for refund advanced by the appellants have been rejected on the footing that they are not covered by the Not....