Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (4) TMI 121 - CESTAT, NEW DELHIExtract: .......s not excisable since it is only waste, refuse. It is not manufactured goods. The issue remains covered in favour of the assessee by the decision of the Apex Court in the case of CCE, Patna v. Tata Iron and Steel Co. Ltd. 2004 (165) E.L.T. 386 (S.C.) 2004 (61) RLT 239 (SC) . Accordingly, the appeal is allowed after setting aside the impugned order.
|