1998 (6) TMI 537 - AT - Central Excise

Cotton fabrics processed without aid of power - Exemption under Notification No. 130/82-C.E.

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether M/s. Tirupati Textiles were eligible for exemption under Notification No. 230/77-C.E., dated 15-7-1977. The Tribunal found that the fabrics were processed without the aid of power or steam, as claimed by the respondents, and rejected the appeal filed by the Revenue. The Tribunal upheld the findings of the adjudicating authority that Tirupati Textiles were entitled to exemption from central excise duty under Notification No. 130/82-C.E.