2001 (4) TMI 764 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi addressed issues related to the eligibility of machinery items for exemption under Notification No. 217/86-C.E. The cases were remanded for fresh decision in light of relevant decisions. Another issue involved eligibility for benefits under Notification 281/86, which was not available as per the Tribunal's decision in TISCO Ltd. v. CCE, Madras. Appeals were disposed of accordingly.