1999 (4) TMI 229 - AT - Central Excise

Summary

The Department appealed against the decision allowing the assessee's appeal for permission under Rule 57F(2) of the Central Excise Rules. The Tribunal upheld the assessee's right to send waste scrap for conversion into ingots, citing the rule's provision for reconditioning inputs. The Department's argument against the Tribunal's judgment was dismissed, and the appeal was rejected.