2002 (12) TMI 337 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the denial of exemption to M/s. Steel Authority of India Ltd. under Notification No. 217/86-C.E. for goods manufactured in their workshop, stating they were not used as inputs for final products. The tribunal also upheld the penalty imposed for clearing goods without paying duty, amounting to Rs. 3 lakhs. The appeal was rejected.