1987 (7) TMI 415 - AT - Central Excise

Summary

The Revenue appealed against the order of the Collector (Appeals), Calcutta regarding duty payment on forged rivets. The Respondents manufactured rivets out of duty-paid materials and claimed exemption under a rescinded notification. The Appellate Tribunal held that rivets cannot be subject to further duty if made from duty-paid materials. The Tribunal rejected the appeal and disposed of the Cross Objection, citing the applicability of proforma credit for steel forgings.