2008 (6) TMI 429 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where an applicant processing duty paid acrylic yarn to make acrylic blankets claimed exemption under Notification No. 15/2002-C.E. The Department argued that the blankets were not eligible for exemption as no fabric was produced in the process. The Tribunal found the applicant had a strong case and granted waiver of pre-deposit and stay on recovery of amounts pending appeal.