2002 ALL SCR 507

SUPREME COURT OF INDIA

Appeal (Civil) 4843 of 1994

17th September, 2002

Syed Shah Mohammed Quadri, J.

S. N. Variava, J.

2

M/s. Bhupindra Steels (P) Ltd.

Collector of Central Excise, New Delhi

Notification No. 208/83

Exemption

JUDGMENT:- We have today in Civil Appeal No. 2305 of 1994 held that the Appellants are not entitled to exemption under Notification No. 208/83.

2. 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.

3. Therefore this Appeal also stands dismissed. There shall be no order as to costs.