1997 (7) TMI 240 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant, a manufacturer of iron and steel products, in a case regarding the excisability of molten slag. The Tribunal accepted the contention that molten slag is not a marketable commodity and therefore not excisable goods. The Tribunal set aside the demand for duty on the slag and allowed the appeal. (Case citation: 1997 (7) TMI 240 - CEGAT, New Delhi)