2000 (3) TMI 637 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Sucro Filters Pvt. Ltd. regarding the classification of waste and scrap arising during the manufacturing process. The Tribunal disagreed with the Collector of Central Excise (Appeals) as the waste was not in the nature of off-cuts of nickel screen and was used again in the manufacturing process. The appeal was allowed.