- (1.) The respondent No. 1-assessee is a 100% EOU which is manufacturing glass sheets. In the process of this manufacturing, it is using furnace oil, light diesel oil and high speed diesel and claimed benefit of Notification No. 1/95, dated 4-1-1995. A reading of the notification makes it clear that the benefit thereof is available in respect of goods mentioned in Annexure-I and the items specified therein includes raw material as well as consumable goods.
(2.) A finding of fact is arrived at by the Tribunal that the aforesaid inputs could be treated as consumables. On this finding of fact, benefit of the notification was rightly extended to the respondents.
(3.) We, thus, do not find any merit in these appeals which are, accordingly, dismissed. Appeal Dismissed ;