2002 (1) TMI 192 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the decision that certain products used in the production of mushrooms are covered under Notification No. 1/95 as capital goods, components, and consumables, granting exemption to the 100% Export Oriented Unit. The appeal by the Revenue was rejected as the items in question were found to be essential for the manufacturing process.