1997 (11) TMI 333 - AT - Central Excise

Exemption to goods if produced out of duty paid goods - Expression duty of excise leviable under Notification No. 208/83-C.E.

Summary

The judgment determined that duty of excise leviable includes cases where inputs are removed after availing exemption. The Tribunal rejected the Revenue appeal in the case of Aruna Steel Rolling Mills and allowed the appeal in the case of Apeejay Industries. The Tribunal's decision was consistent with a similar situation in a previous case involving Notification No. 171/88.