2005 (4) TMI 143 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the assessee regarding eligibility for exemption under Notification No. 67/95 for castings used in manufacturing moulds and glass bottles. The decision was based on a previous Apex Court ruling allowing exemption for captive consumption of materials used in making moulds for final products. The impugned order was set aside, and the appeals were allowed.