1998 (6) TMI 380 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeals of manufacturers of cast articles of aluminium and copper, granting them exemption under specific notifications. The Tribunal relied on a Supreme Court judgment stating that duty exemption applies even if raw materials were exempt from duty. The Tribunal found the denial of exemption by the Commissioner unsustainable, as it went against Board instructions. The impugned orders were set aside.