1997 (5) TMI 244 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected two appeals filed by the Revenue against orders-in-appeal by the Collector of Central Excise. The Tribunal held that the rigid PU Foam manufactured by M/s. Milton Polyplas (India) Pvt. Ltd. was not excisable based on previous decisions. The Tribunal also stated that the in situ process of forming polyurethane foam did not amount to manufacture. The appeals were rejected as the matter was covered by previous Tribunal decisions and the goods were not marketable.