1999 (6) TMI 133 - AT - Central Excise

Summary

The appeal by M/s. Mazgaon Containers & Fabricators Pvt. Ltd. was related to duty liability on waste and scrap arising from the manufacture of metal containers. They claimed exemption under Notification No. 171/88-C.E., but as they had availed Modvat credit, the exemption was not applicable. The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi on June 9, 1999.