1994 (8) TMI 50 - SCH - Central Excise

Summary

The Supreme Court dismissed the appeal of a manufacturer of stainless steel and aluminium utensils claiming exemption under Notification No. 176/77. The Court held that stainless steel scrap should be included in the computation for the exemption threshold, even if it was exempt from excise duty. The appeal was dismissed with no order as to costs. (Case Citation: 1994 (8) TMI 50 - SC)