2000 (8) TMI 391 - AT - Central Excise

Summary

The case involved a dispute over the entitlement to duty exemption for scrap arising from the manufacture of components of internal combustion engines. The appellant claimed benefit under a specific notification, but evidence of duty payment on the steel sheets was not provided. The tribunal upheld the decision to deny the benefit, stating that duty must be paid on the goods for the exemption to apply. The appeals were dismissed.