1995 (3) TMI 254 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondent in a case involving the manufacturing of separators for pressure cookers. The Tribunal held that the Respondent cannot be considered the manufacturer of the goods as there was no special relationship or control over the manufacturing process. The Tribunal also clarified that the Notification No. 119/75 applies to cases where a new commodity emerges from the manufacturing process. The appeal was dismissed.