2001 (8) TMI 1092 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding the recovery of duty on Modvat credit and denial of exemption on scrap by Garware Plastics and Polyester Ltd. The Tribunal held that taking Modvat credit does not negate the duty paid status of the goods, therefore upholding the manufacturer's right to exemption under entry 19 of Notification 14/92.