2002 (12) TMI 420 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the denial of exemption to M/s. Steel Authority of India Ltd. under Notification No. 217/86-C.E. The Tribunal ruled that the goods manufactured in the workshop were not used as inputs for the final products, leading to the confirmation of duty demand and imposition of a penalty of Rs. 3 lakhs. The appeal was rejected.