1999 (11) TMI 630 - AT - Central Excise

Summary

The appellate tribunal in New Delhi ruled in favor of the appellant, allowing the eligibility of cement for the benefit of Notification No. 5/94. The benefit was denied initially due to availing benefits under Notification 1/93. Following a previous case precedent, the tribunal held that the benefit of Notification No. 5/94 is available from the date of receipt of the revised classification list, which was 26-9-1994. The appeal was disposed of accordingly.