Collector Of Central Excise, Jaipur vs M/S Hindustan Zinc Ltd

The Supreme Court held that under Notification No. 217/86-CE dated 2nd April, 1986, lead input sheets qualify as inputs eligible for exemption, while headers do not. The Court clarified that the Notification specifically excludes machinery and equipment from the definition of inputs, thus affirming that headers, being part of the final product, are not entitled to the benefit. The appeals were disposed of with no order as to costs.