1999 (8) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that the benefit of Notification No. 171/88 is available for waste and scrap of iron arising from goods exempted from duty. The Tribunal followed the Supreme Court decision in the case of Collector of Central Excise, Patna v. Usha Martin Industries, allowing the appeal.