2003 (3) TMI 465 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai heard a case where the Revenue appealed against the extension of benefits under Notification No. 227/77-C.E. to a manufacturer of scouring powder. The Tribunal ruled in favor of the manufacturer, stating that the use of power in manufacturing raw materials like Acid Slurry does not disqualify the final product from the exemption, citing relevant precedents. The appeal by the Revenue was rejected.