2001 (7) TMI 1110 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether material handling equipment used captively in the manufacture of excisable goods is eligible for exemption under Notification 217/86. The Tribunal found that the equipment falls under the exclusion clause (1) of the explanation, denying the exemption. The decision in favor of the Commissioner (Appeals) was overturned, and the appeal by the department was allowed, setting aside the earlier order.