1999 (6) TMI 141 - AT - Central Excise

Mild steel re-rolling scrap received as input not entitled for benefit of Notification No. 202/88-C.E.

Summary

The Appellate Tribunal CEGAT in New Delhi rejected the appeal of M/s. Lakshmi Narayan Steel Industries regarding the benefit of Notification No. 202/88-C.E. The appellants had availed the benefit without obtaining a Central Excise license, violating the law. The Tribunal found no merit in the appeal and upheld the decision of the Collector of Central Excise.