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CASE NO.: Appeal (civil)  4843 of 1994

PETITIONER: M/s. Bhupindra Steels (P) Ltd.

RESPONDENT: Collector of Central Excise, New Delhi

DATE OF JUDGMENT: 17/09/2002

BENCH: Syed Shah Mohammed Quadri & S. N. Variava.

JUDGMENT:

                                       J U D G M E N T

       We have today in Civil Appeal No. 2305 of 1994 held that the Appellants are not entitled to exemption under Notification No. 208/83.   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.  Therefore  this  Appeal also stands dismissed.      There shall be no order as to costs.