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<h1>Appellate Tribunal grants duty exemption under Notification 118/75-C.E.</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeals in 1990 (7) TMI 201, determining that the appellants were eligible for the benefit of ... Exemption to captive consumption The judgment from the Appellate Tribunal CEGAT, New Delhi in 1990 (7) TMI 201 allowed the appeals regarding the eligibility of the appellants for the benefit of Notification 118/75-C.E. The appellants were entitled to the exemption as they fulfilled the conditions clearly laid down in the notification. The appeals were allowed, and the appellants were granted the consequential relief of refund of duty already paid.