1999 (12) TMI 239 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal stating that the benefit of exemption was available for losses at the bus-bar stage as per Notification No. 51/78-C.E., dated 1-3-1978. The Tribunal disagreed with the view of the Addl. Collector of Central Excise, Allahabad.