2000 (12) TMI 317 - AT - Central Excise

Summary

The appeal was filed by Revenue regarding eligibility for exemption under Notification No. 53/65-C.E. for products roof loid and scrap felt. Both adjudicating and appellate authorities found the goods eligible for exemption. Similar goods in another case were also deemed eligible. The appeal by Revenue was rejected as consistent views favored the respondents.