1998 (4) TMI 251 - AT - Central Excise

Rubberised cotton fabrics called friction cloth captively consumed in manufacture of transmission belting

Summary

The appellate tribunal ruled that friction cloth used in the manufacture of transmission belting as an intermediate product without marketability is not liable for central excise duty, citing a Punjab and Haryana High Court decision. The appeal by the Revenue was rejected, and the cross-objections by the respondents were also disposed of accordingly.