1992 (7) TMI 202 - AT - Central Excise

Summary

The appeal challenges the order of the Collector of Central Excise, Madras, regarding duty paid inputs not utilized in manufacturing but cleared on payment of duty. The Central Board of Excise & Customs clarified that such inputs should not be included in total clearance value for Small Scale Exemption Notification. The case is remanded for reconsideration based on this clarification.