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S.D.JHA, D.C.MANDAL, V.P.GULATI
U. P. Laminations – Appellant
Versus
Collector of Central Excise, Kanpur – Respondent
S.D. Jha, Vice-President (J)
1. The main question arising for decision in this appeal by the appellant-manufacturer - a proprietary concern in the small scale sector is whether for judging the eligibility of the appellants to benefit of exemption under notifications 71/78 dated 1-3-1978 and 80/80 dated 9-6-1980 in respect of laminated paper cleared by them during the period 1978-79 to 1981-82 till 28-2-1982 when laminated paper itself was exempt from payment of Central Excise duty under notification 63/82 dated 28-2-1982, the value of clearances of laminated cotton fabrics and laminated man made fabrics (HDPE) the two exempt under notification 100/77 dated 3-6-1977 as amended by notification 192/77 dated 18-6-1977 are includible as excisable goods or not ?
2. Present proceedings arise against the appellants under the following circumstances. The appellants are engaged in laminating cotton fabrics, man made fabrics and paper on job work basis. As already said laminated cotton fabrics and laminated man made fabrics were exempt from Central Excise duty under notification [00/77 dated 3-6-1977 as amended by notification 192/77 dated 18-6-1977. Laminated paper also became exempt from
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