1999 (2) TMI 278 - AT - Central Excise

Summary

The appeal was about whether goods made from non-duty paid waste and scrap are exempted under Notification No. 174/84. The appellants argued citing a circular from CBEC and a court judgment, which supported their claim for exemption. The Tribunal agreed with the appellants, citing the circular and court judgment, and allowed the appeal, granting them the benefit of exemption.