2001 (6) TMI 348 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the excisability of products manufactured by M/s. S.A.E. (India) Ltd. The Tribunal remanded the case to the adjudicating authority for reevaluation in light of the Supreme Court's directions in the case of Collector of Central Excise, Jaipur v. Man Structurals Ltd. The Tribunal noted that the lower authorities did not consider the Supreme Court judgments in Moti Laminates Pvt. Ltd. and Delhi Cloth and General Mills.