2002 (1) TMI 833 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by remanding the case back to the Commissioner (Appeals) for fresh decision. The issue was whether proportionate credit on inputs used for job work and final product manufacture should be reversed. The Commissioner (Appeals) did not independently consider the nature of the goods, leading to the order being set aside for a fresh decision.