1990 (10) TMI 199 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal based on a previous order (No. 859/90-C) in the same appellant's case, granting them exemption under Notification 75/84 for raw-naphtha used in manufacturing fertilizer. The respondent did not dispute this. The appeal was allowed following the same ratio as the previous order. (1990 (10) TMI 199 - CEGAT, New Delhi)