1999 (3) TMI 272 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi dealt with whether scaling, ash, and cuprous residues are considered waste and scrap for Central Excise duty. The lower authority had ruled that they are, but the Tribunal disagreed. Citing a Supreme Court case, it was held that these items are not considered goods for Central Excise duty, and the appeal was allowed.