2001 (10) TMI 838 - AT - Central Excise

Summary

The appellant sought credit under Rule 57T for duty paid on plastic injection moulding machines. The Additional Collector denied the credit, citing exemption under Notification 1/93. The appellant argued that the exemption did not apply. The Tribunal agreed, stating that the denial of credit was unjustified. The appeal was allowed, and the impugned order was set aside.