1999 (5) TMI 213 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the grooving and sizing of M.S. rolls by an appellant for their rolling mills. The activity was considered manufacturing and liable to duty, but the appellant was entitled to the benefit of Notification 281/86-C.E. as the grooved rolls were for repair and maintenance of machinery. The impugned order was set aside, and the appeal was allowed.