2002 (10) TMI 101

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....ld (Control) Appellate Tribunal (CEGAT) challenged the common Final Order Nos. E/347 to 350/94 of the CEGAT, dated July 21, 1994, in these appeals. 2.The appellants claimed benefit of exemption under Notification No. 202/88-C.E., dated May 20, 1988. The said notification exempts goods of the description specified in column (3) of the Table annexed thereto and falling within Chapter 72, Chapter ....

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.... The appellants are using old and used railway materials as inputs for manufacturing the final products, namely, bars and M.M. Rounds/Squares. The appellants have, however, maintained that the inputs used by them are nothing but angles, shapes and sections of iron of non-alloy steel (other than slotted angles and slotted channels) which are specified in column (2). 3.Learned counsel for the app....

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....or the Revenue, submits that to entitle the benefit of exemption for the final products, the notification has to be strictly construed and, as the inputs do not find a place in column (2), the appellants are not entitled to the benefit of Notification No. 202/88. 5.In view of the fact that for the purposes of the sub-item (11) of item 25 of the old Tariff Act, the Ministry has accepted, vide Dt....