2001 (6) TMI 686 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by the Department regarding the liability of Aluminium/Wooden Patterns for Central Excise duty. The Tribunal found that the patterns were exempted from duty as they were manufactured in the factory and used within the same manufacturer's unit, as per relevant notifications. The Commissioner's decision was upheld, and the appeal was dismissed.