1996 (6) TMI 211 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi held that Urea Formaldehyde and Phenol Formaldehyde Resin produced as intermediate goods for captive consumption are not excisable goods and not dutiable. The appeal was allowed, and the impugned orders were set aside. (Case citation: 1996 (6) TMI 211 - CEGAT, NEW DELHI)