1997 (12) TMI 260 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the Revenue's appeal regarding the eligibility of manufacturers for a tax benefit under Notification No. 175/86. The Tribunal upheld that manufacturers do not lose their status even if they did not produce goods during a specific period. The appeal was dismissed as the assessees were correctly given the benefit of the notification.