Excisability of rigid P.U. foam confirmed by CEGAT Tribunal

The Revenue's appeal against the Collector of Central Excise (Appeals) Vadodara's decision on the excisability of rigid P.U. foam was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal affirmed that the item is not excisable, relying on the precedent set by the Supreme Court in the case of Milton Plastics. The appeal was rejected, and the original decision was upheld.

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The appeal by the Revenue against the order of Collector of Central Excise (Appeals) Vadodara regarding excisability of rigid P.U. foam was dismissed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal upheld the earlier decision that the item is not excisable, citing the case of Milton Plastics, which was upheld by the Supreme Court. The appeal was rejected, and the impugned order was confirmed.

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