1998 (3) TMI 281 - AT - Central Excise

Summary

The appeal filed by the Revenue against the order passed by the Collector of Central Excise (Appeals), Bombay, regarding the eligibility of compounded rubber manufactured by the respondents for the benefit of Notification No. 152/87 was rejected by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the decision that the respondents were eligible for the exemption under the notification as the compounded rubber was used in the intermediate stage for the manufacture of unhardened sheets of vulcanised rubber falling under Chapter 40.