1998 (11) TMI 306 - AT - Central Excise

Summary

The case involved the appellants manufacturing man-made fabrics using Mono Ethylene Glycol (MEG) and claiming duty credit. The appellants' refund claim was rejected as Notification 225/86 did not allow for a refund of duty paid on inputs like MEG. The Tribunal upheld the rejection, stating that the exemption was for the final product, not the input MEG. The appeal was rejected.