2000 (3) TMI 554 - AT - Central Excise

Summary

The appeal filed by the Revenue questioned if the benefit of Notification No. 40/95 was available to the respondents, M/s. Steelage Industries Ltd. The Tribunal found that the gas cylinders were not used for industrial purposes as required by the notification, leading to the duty demand on the respondents being upheld. The impugned order was set aside, and the appeal by the Revenue was allowed.