2000 (7) TMI 470 - AT - Central Excise

Summary

The case involved a dispute over the eligibility of aluminum scrap for duty exemption under Notification No. 38/97. The Appellate Tribunal upheld the Commissioner's decision that the scrap did not bear a brand name and was eligible for the exemption. The Tribunal rejected the Revenue's appeal, stating that waste from manufacturing branded goods should not be considered branded goods itself for the purpose of the notification.