1996 (4) TMI 181 - AT - Central Excise

Summary

The Revenue appeals involved the manufacturing of PVC containers from PVC lay flat tubings. The respondents claimed exemption under Notification No. 132/86, stating the tubings were made from duty paid PVC resin. The Tribunal found in favor of the respondents, citing precedents that goods purchased from the market are presumed to be duty paid. The appeals were rejected, and the impugned orders were upheld. (Case: 1996 (4) TMI 181 - CEGAT, NEW DELHI)