1999 (6) TMI 244 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed five appeals filed by M/s. Prakash Fabricators & Galvanizers Pvt. Limited, now known as M/s. JSL Refractories Limited, regarding small scale exemption benefits on fabrication of transmission tower parts from raw materials supplied by M/s. Jyoti Structurals Limited. The Tribunal's decision was based on the job worker being considered the manufacturer under central excise law, following a previous ruling in the appellants' favor. The appeals were allowed in accordance with the Tribunal's decision.