2003 (3) TMI 589 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant in a case involving the declaration of inputs as "Organic Pigment/Colour" and the denial of credit for using specific colors in the manufacturing process. The tribunal found the denial unwarranted as the declaration covered all colors, and the use of pigments in master batches for later production of bags did not invalidate the initial declaration. The appeal was allowed on both counts.