2002 (1) TMI 634 - AT - Central Excise

Summary

The respondent claimed Modvat credit for duty paid on napthalene, used in manufacturing dye intermediates. The department denied credit, but the Assistant Collector accepted the claim. The department appealed, arguing non-compliance with Notification 432/86 procedures. The Commissioner (Appeals) and the Tribunal dismissed the appeal, stating no specific register maintenance was required by the notification. The appeal was ultimately dismissed.