2000 (9) TMI 322 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants who were involved in the manufacture of tin from scraps of tinned steel. The tribunal held that the process did not result in the manufacture of scrap, as the removal of a small quantity of tin did not create a new commodity. The appellants were within the exemption limit, and no duty was payable. The appeal was allowed, and the demand for duty and penalty was set aside.