2004 (6) TMI 458 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the disallowance of credit under Rule 57-I of the Central Excise Rules for the appellants but set aside the duty demand confirmed under Section 11A of the Central Excise Act, 1944. The issue regarding eligibility for concessional rate of duty under Notification 1/93 was decided against the assessees.