1997 (2) TMI 112

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....ion of an Excise Notification No. 310/77-C.E., dated 1-1-1977 as amended on 4-2-1978 which is as under : "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts of weigh-bridges falling under Item No. 45 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from the whole of the duty of ....

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.... not get any benefit of the proviso. 4.We are of the view that the manufacturer is entitled to the relief claimed. The operative part of the notification grants full exemption from central excise duty to parts of weigh-bridges wherever produced. This is made clear by the clause "if produced in the factory of production of weigh-bridges or elsewhere". The proviso does not take away the relief gr....

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....d in his factory for the manufacture of these goods or for more convenient distribution of finished product and allow a credit of the duty already paid on such material or component parts or finished product, as the case may be :" 5.The appellant has been denied the relief given in the notification on countervailing duty because countervailing duty was different from duty of excise and is not c....