1996 (7) TMI 325 - AT - Central Excise

Summary

The Appellate Tribunal upheld the denial of benefit to the appellants for using "Hot-tops" and Refractory Bricks in their final products. The Tribunal directed the appellants to deposit Rs. 30,000 as pre-deposit of duty within six weeks for "Hot-tops" but denied waiver for fire bricks. Compliance to be reported by 23-8-1996.