Swadeshi Cotton Mills 82 ELT A 160.
The whole thing was sought to be overturned after the annual budget for the year 1996 97.
The exemption was withdrawn by virtue of numberification No.
11/96 dated 23rd July, 1996 in view of the annual budget for the year 1996 97.
7792 7795/2001, 626 627/2002, 2013/2002, 3194/2002, 4183 4188/2002, 4724/2002, 8642 8644/2002, 8649/2002, 87 89/2003, 4051/2003, 4490 4493/2003 ARUN KUMAR, J. The question which arises for companysideration in this bunch of appeals is regarding exigibility of cinder to excise duty.
The respondents in all the appeals use companyl as fuel for producing steam to run the machines used in their factories to manufacture the end product.
The Tariff Act, 1975 was amended by virtue of the Tariff Act, 1985.
Notification No.76/86 dated 10th February, 1986 exempted cinder from levy of excise duty.
WITH CIVIL APPEALS NOS.
