2000 (10) TMI 136 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai granted waiver of pre-deposit and stayed recovery in appeals regarding exemption of AED under Notification No. 67/95-C.E. on Dipped Nylon Tyre Cord Fabric captively consumed in manufacture of dutiable tyres. The Tribunal rejected Revenue's request to refer the matter to Larger Bench, citing previous judgments. The Tribunal upheld the appeals, following the precedent set in M/s. MRF Ltd. v. CCE, Goa & Chennai.