2001 (7) TMI 1094 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, setting aside the order that confirmed duty and imposed penalty on the appellant for setting up a paint shop. The appellant contended that they were entitled to exemption under Notification 67/95 for capital goods used within the factory of production. The Tribunal's decision in a similar case supported the appellant's claim, leading to the appeal being allowed.