2000 (11) TMI 400 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal by the Revenue against the Order-in-Appeal No. 389/98. The case involved M/s Bharat Electricals purchasing raw materials and sending them to a job worker for manufacturing. The tribunal ruled that since the raw materials were purchased from the market without seeking duty exemption, Notification No. 84/94 did not apply, and there was no need to follow Chapter X procedure for sending the goods to the job worker.