2001 (4) TMI 164 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Court No. II, New Delhi dealt with the eligibility of machinery items for exemption under Notification No. 217/86-C.E. The cases were remanded for fresh decision based on relevant precedents. Another issue was the eligibility for benefit under Notification 281/86, which was denied based on a previous ruling. The appeals were disposed of accordingly.