1999 (9) TMI 178 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that castings manufactured using scrap cleared at nil rate of duty were not eligible for full exemption under Notification No. 275/88. The tribunal cited case laws to support the argument that goods cleared at nil rate of duty can be considered as having discharged the burden of appropriate duty. The appeal from the revenue was dismissed based on the fact that the pig iron used was duty paid and the scrap cleared at nil rate of duty was also considered duty paid.