2001 (8) TMI 1194 - AT - Central Excise

Summary

The case involved the eligibility of refractory materials for duty exemption under Notification 118/75. The appellant claimed the exemption for materials manufactured at Taloja but used in other factories. The claim was rejected for not following Chapter X procedure. The Tribunal upheld the rejection due to lack of evidence showing use in other factories. The Collector's comments on exemption availability were considered non-binding. The appeal lacked evidence of materials being used in other factories, leading to the dismissal of the appeal.