1996 (4) TMI 302 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by a company manufacturing dry battery cells, granting them exemption under Notification No. 201/79 for duty paid on cadmium used in the manufacturing process. The Tribunal held that cadmium, declared as a raw material, is essential for making cans for dry battery cells, making it a component of the final product. The appeal was allowed, and the stay application was disposed of accordingly.