2000 (3) TMI 540 - AT - Central Excise

Summary

The appeal by M/s. Mahindra & Mahindra Ltd. regarding the eligibility of gauzes for a specific benefit was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal's decision was based on a previous case involving M/s. Ashok Layland Ltd., where it was established that gauzes were considered appliances and not eligible for the benefit in question. The appeal was found to lack merit and was therefore dismissed.