Appellate Tribunal grants duty exemption under Notification 118/75 for manufacturing, setting aside impugned orders.

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the assessees regarding duty exemption under Notification 118/75 for goods used in their manufacturing factory. Citing a Supreme Court case, the Tribunal set aside the impugned orders, allowed the appeals, and directed consequential relief.

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The Appellate Tribunal CEGAT, New Delhi ruled in favor of the assessees who manufactured sugar and carpentry products. Duty exemption under Notification 118/75 was granted for goods used in the factory where they were manufactured. The Tribunal cited a Supreme Court case to support their decision. The impugned orders were set aside, appeals were allowed, and consequential relief was directed.

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