2004 (12) TMI 558 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the order-in-appeal by the Commissioner (Appeals). The case involved manufacturing of sugar mill machinery and parts, with the respondents performing job work. The Tribunal held that the respondents were not liable to pay duty by adding the value of shafts as they were working under Rule 57F (4) of Central Excise Rule. The appeal was dismissed on 8-12-2004.