1992 (9) TMI 236 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who are cement manufacturers, stating that cinder obtained in their factory is not excisable goods. The Tribunal referred to a previous decision and set aside the demand for duty of Rs. 40,071.50 for the period November 1981 to February 1984. The appeal was allowed, and the misc. application was disposed of accordingly. (Case citation: 1992 (9) TMI 236 - CEGAT, New Delhi)