2000 (5) TMI 507 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal in favor of the appellants regarding the denial of benefits under Notification No. 53/88-C.E. and Notification No. 14/92-C.E. for waste and scrap generated in the factory out of PVC Compounds. The Tribunal referred to previous Supreme Court and High Court decisions to support their decision in favor of the appellants.