2001 (8) TMI 1149 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal as the Commissioner of Customs wrongly found the appellant had contravened a notification by availing Modvat credit. The show cause notice lacked specific reasons and evidence to support the allegation. The appellant's declarations and clarifications proved Modvat credit was not availed of. The Tribunal did not accept the department's request for remand and set aside the impugned order.