1998 (9) TMI 213 - AT - Central Excise

Summary

The appellate tribunal dismissed the department's appeal against the order of the Commissioner Central Excise (Appeals), Bangalore regarding classification and exemption claims for copper plates and scraps by M/s. Sree Ram Rolling Mills under Notification No. 61/83 and 177/88. The tribunal upheld the Collector (Appeals) decision stating that the exemption under Notification No. 61/83 is conditional and applies to duty paid scrap, not scraps generated in the manufacturing process. The appeal was dismissed based on this reasoning.