2000 (11) TMI 551 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai rejected the appeal by M/s. Union Carbide (I) Ltd. regarding the classification of zinc waste and scrap. The tribunal upheld the decision that the hammered batteries claimed as scrap were not allowed to be cleared without paying duty or reversing Modvat credit, citing relevant legal precedents. The appeal was rejected as the tribunal found no merit in challenging the Collector's decision.