1999 (3) TMI 157 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, allowing the benefit of Notification 281/86-C.E. for grooving M.S. Rolls for maintenance of rolling mills. The tribunal held that grooving for maintenance qualifies as "maintenance and repair" under the notification, rejecting the demand for duty and penalty. The decision was based on previous tribunal judgments.