1997 (12) TMI 247 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the assessee, stating that certain scrap products arising during manufacturing are not excisable and not subject to Central Excise duty. The decision was based on previous rulings, including one by the Delhi High Court and upheld by the Supreme Court. The appeals filed by both the assessee and the department were disposed of accordingly.