1999 (3) TMI 274 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals filed by a manufacturer of motor vehicles regarding duty payment on a jeep. The tribunal ruled that no duty was payable on the jeep cleared in 1991 after repairs, as there was no finding that the repairs amounted to manufacture. The impugned orders were set aside. (Case citation: 1999 (3) TMI 274 - CEGAT, Mumbai)