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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (6) TMI AT This

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1998 (6) TMI 448 - AT - Central Excise

The appeal involved whether certain scrap items were excisable goods under the Central Excises and Salt Act. The appellants were not present in court but referred to a previous Tribunal order and a Delhi High Court judgment. The Tribunal followed the Delhi High Court judgment and ruled that the scrap items were not excisable goods, providing relief to the appellants.

 

 

 

 

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