1999 (6) TMI 134 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, rejected three appeals filed by the Revenue against M/s. Anupam Engineering Works. The appeals were related to excise duty on goods manufactured by the appellants for M/s. Elecon Engg. Co. Limited. The Tribunal upheld the decision of the Collector of Central Excise (Appeals), citing previous rulings that supported the job worker's right to avail small scale exemption under Rule 57F(2) of the Central Excise Act.