2002 (3) TMI 678 - AT - Central Excise

Summary

The judgment dealt with the storage of duty paid goods in licensed premises, alleging contravention of Rule 51A of Central Excise Rules and imposition of penalty. The Commissioner held that bringing duty paid components into the factory would endanger revenue. However, Rule 51A allows entry of duty paid goods under Modvat scheme, as clarified by previous Tribunal decisions and Board communications. In this case, no permission was required for storing components for further manufacture, leading to the appeal being allowed and penalty revoked.