1999 (5) TMI 624 - AT - Central Excise

Summary

The appeal was about whether the benefit of Notification No. 53/88 applied to waste from HDPE tape manufacturing. The Revenue argued duty was not paid on the waste, but the respondents disagreed. The Tribunal ruled in favor of the respondents, stating the waste arose from duty-paid material, so the notification applied. The appeal by the Revenue was rejected.