2000 (9) TMI 371 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant who manufactures acetic acid, allowing them to avail of the exemption under Notification No. 217/86 for goods captively consumed in their Nandesari factory. The Tribunal held that the appellant had the option to choose whether to avail of the notification or not, and that compliance with the procedure under Chapter X of the Rules was not mandatory. The appeal was allowed, and the impugned order was set aside.