2004 (3) TMI 616 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi heard a case where the appellant did not appear despite notice. The appellant, engaged in manufacturing excisable goods, claimed credit for inputs received from a Re-rolling Mill. The appellant argued for credit under Notification No. 57/97, but the Revenue pointed out duty paid under Notification No. 50/97. The Tribunal found that the appellant could only claim credit for duty paid by the manufacturer of the inputs, dismissing the appeal. (2004 (3) TMI 616 - CESTAT, New Delhi)