BHUPINDER STEELS PVT.LTD. vs. COLLECTOR OF CENTRAL EXCISE NEW DELHI

http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 1 CASE NO.: Appeal (civil) 4843 of 1994 PETITIONER: M/s. Bhupindra Steels (P) Ltd. RESPONDENT: Collector of Central Excise, New Delhi DATE OF JUDGMENT: 17/09/2002 BENCH: Syed Shah Mohammed Quadri & S. N. Variava. JUDGMENT: J U D G M E N T We have today in Civil Appeal No. 2305 of 1994 held that the Appellants are not entitled to exemption under Notification No. 208/83. In this case the only difference is that the inputs are different. On the reasoning given in that judgment these inputs would not fall under Sub-Item 8. Therefore this Appeal also stands dismissed. There shall be no order as to costs.