1997 (10) TMI 255 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi relates to the admissibility of exemption on scrap and wastes during the manufacture of metal containers. The tribunal ruled in favor of the appellants, stating that they are entitled to the exemption under Notification No. 54/86 as there is no condition related to the availment of credit for the specific type of scrap in question. The Revenue appeal was rejected, and the impugned order was upheld. Cross objections were also disposed of accordingly.