1998 (10) TMI 176 - AT - Central Excise

Summary

The dispute in the appeal was about the assessment of aluminium containers manufactured by the appellant under Notification No. 271/82. The appellant received duty-paid aluminium circles as input. The appellant was denied Rule 56A benefit for duty paid through RG 23 Part-II account. The Tribunal found no support in the notification for this denial and allowed the appeal, setting aside the impugned order.