2003 (7) TMI 376 - AT - Central Excise

Summary

The appellant availed exemption and Modvat facility for manufacturing brass articles. The dispute was regarding duty on scrap sent to job worker. The Tribunal ruled in favor of the appellant, stating that the duty on the scrap was paid appropriately, and its value should not be included in the aggregate clearances for duty calculation. The appeal was allowed, and the impugned order was set aside.