2002 (6) TMI 414 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether respondents could pay duty on goods to claim credit for inputs. The tribunal found in favor of the assessees, stating that the exemption had conditions that, if not met, would make claiming the exemption improper. The appeal by the Commissioner was dismissed. (2002 (6) TMI 414 - CEGAT, Mumbai)