1998 (10) TMI 169 - AT - Central Excise

Summary

The appellant claimed exemption under Notification No. 54/62 for manufacturing copper circles. The impugned order rejected the exemption, but the Tribunal ruled in favor of the appellant, stating that the circles made from all types of scrap mentioned in the notification are eligible for exemption. The denial of the benefit under 54/62 was deemed incorrect, and the impugned order was set aside with consequential relief to the appellant.