1997 (7) TMI 594 - AT - Central Excise

Summary

The Department's appeal regarding entitlement to concession under Notification No. 131/81 was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal found that the conditions set by the Assistant Collector were not supported by the law, as the notification only required articles to be re-conditioned or re-made from old and used materials.