2001 (11) TMI 808 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of M/s. Haldyn Glass Limited, allowing their appeal against the Department's claim for duty on moulds made from worn-out moulds and pig iron. The Tribunal upheld that the moulds were made from a mixed lot of material, including duty-paid pig iron, qualifying for exemption under Notification 275/85. The appeal was dismissed.