2000 (3) TMI 866 - AT - Central Excise

Forklift Trucks captively used in final product is entitled to benefit of Notification No. 217/86-C.E.

Summary

The appeal involved the availability of an exemption for Forklift Trucks. The Collector (Appeals) allowed the benefit of the exemption, citing a previous Tribunal decision in favor of the respondents. The Tribunal upheld the Collector's decision, stating that there was no merit in the Revenue's appeal. The appeal was dismissed.