2002 (10) TMI 697 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Commissioner (Appeals) order allowing deemed Modvat credit to the respondents totaling Rs. 5,68,693/- for the period December 1997 to June 1999. The Tribunal found that the Board's Circular clarified that sales tax, freight, etc., should be included in the value of goods for computing the credit under Notification No. 58/97-C.E. (N.T.). The Revenue's appeals were rejected.