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.
M/s. Bhupindra Steels (P) Ltd.
Collector of Central Excise, New Delhi
Notification No. 208/83
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.