Commissioner Of Central Excise, ... vs Indian Aluminium Company Ltd. on 9 August, 2001
6. We find that in the case of the Collector of Central Excise, Kanpur v. Brooke Bond Liptons (I) Ltd. reported in 1999(107) ELT-228(T) an identical situation was present. The respondents' claim in their case as regards benefit of exemption Notification No. 201/79 claiming two items as inputs in the manufacture of their final product, was not accepted by the Revenue. It was only subsequently in 1991 that the Tribunal accepted their plea.