2000 (4) TMI 527 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata, decided in favor of the appellants regarding excisability on blister copper. The appellants were granted the benefit of Notification No. 217/86-C.E. for Anodes and Cathodes used in the manufacture of moulds, which are further consumed captively in the production of Copper articles. This decision was based on previous Tribunal rulings, and the impugned order was set aside.