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 excludes machinery and equipment from the definition of 'inputs', affirming that headers, being part of the final product, do not meet the criteria for exemption. Consequently, the appeals were disposed of in favor of the respondents regarding the lead sheets, with no costs awarded.