COLLECTOR OF CENTRAL EXCISE, JAIPUR vs M/S. HINDUSTAN ZINC LTD. — C.A. No. 2467/1999

SUMMARY: The Supreme Court held that lead anode sheets qualify as "inputs" eligible for exemption under Notification No. 217/86-CE dated April 2, 1986, but headers (whether attached to lead or aluminium sheets) do not qualify as inputs and are therefore ineligible for the exemption. The Court clarified that the notification applies only to sheets used in manufacturing, not to the final product after headers are affixed, disposing of both appeals without costs. This case analysis is maintained by casestatus.in based on publicly available court records.