2000 (6) TMI 425 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled that the appellants are entitled to the benefit of exemption under Notfn. No. 178/88 for Brass, Sheet, and Circles manufactured from bazar scrap. The Tribunal disagreed with the appellate authority's reasoning that bazar scrap is non-duty paid, stating that the Revenue must prove it beyond doubt. Referring to a previous case, the Tribunal allowed the appeal, holding that waste and scrap purchased from the market are eligible for the benefit of the notification.