1996 (9) TMI 239 - AT - Central Excise

Summary

The appeal involved the interpretation of exemption Notification No. 118/75-C.E. Goods classifiable under Item No. 68 for captive consumption were fully exempt from Central Excise duty. The tribunal ruled that machinery parts used for manufacturing complete machinery were eligible for the exemption, even if the complete machinery was not cleared on payment of duty. The appeal by the Revenue was rejected.