Dunlop India Ltd. vs Commissioner Of C. Ex. on 8 February, 2001
In support of this conclusion, the learned Chartered Accountant relies upon the decisions/judgments in Jain Exports Pvt. Ltd. v. U.O.I. - 1993 (66) E.L.T. 537 (S.C.); Collector of Customs, Bombay v. XLO Machine Tools Ltd. - 1996 (86) E.L.T. 375 (Tribunal); United Machinery Works (P) Ltd. v. C.C.E., Coimbatore - 1995 (79) E.L.T. 477 (Tribunal); Sanjiv Woollen Mills v. C.C. -1992 (62) E.L.T. 478 (Tribunal); Kerala State Electronics Dev.