The Department rejected the respondents claim for exemption.
217/86 C.E., dated 2nd April 1986 for the period 1986 1995.
The numberification in so far as it is relevant reads as follows The Central Government hereby exempts goods specified in companyumn 2 of the Table hereto annexed hereinafter referred to as inputs manufactured in a factory and used within the factory of production, in or in relation to the manufacture of final products specified in companyumn 3 of the said Table, from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 5 of 1986 Provided that numberhing companytained in this numberification shall apply to inputs used in or in relation to the manufacture of final products which are exempt from the whole of the duty of excise leviable thereon or is chargeable to nil rate of duty.
However, the Tribunal allowed the respondents appeals and granted it the benefit of the numberification.
Being aggrieved, the Revenue has preferred this appeal.
They claimed exemption from payment of excise duty under Notification No.
Ruma Pal, J. The respondent assessee manufactures various items such as Fork Lift Trucks, lifting tackles, trolleys, companyveyors and measuring instruments such as gauges templates for being utilised companytively in the manufacture of their final products.
