1997 (5) TMI 126 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s. Swastik Rubber Products Ltd., stating that the balloons supplied to the Space Application Centre were not liable for excise duty as they were cleared in an incomplete stage and would be fully manufactured by the Centre. The Tribunal dismissed the Revenue's appeal, affirming that the job workers were not considered manufacturers in this case.