1999 (9) TMI 570 - AT - Central Excise

Summary

The Kerala Electrical Allied Engineering Company Limited appealed for exemption from excise duty under Notification No. 74/93 but was rejected. The company's argument that it is owned by the State Government was not accepted as the company is a separate legal entity from the government. The appeal was dismissed as the goods manufactured were not eligible for the exemption mentioned in the notification.