1997 (11) TMI 224 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the assessees who manufactured sugar and carpentry products. Duty exemption under Notification 118/75 was granted for goods used in the factory where they were manufactured. The Tribunal cited a Supreme Court case to support their decision. The impugned orders were set aside, appeals were allowed, and consequential relief was directed.