2004 (4) TMI 480 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, allowing them to use Cenvat Credit for payment of Central Excise duty on their final products. The decision was based on a circular clarifying the eligibility to use credit of additional duty approved prior to 1-3-2003. The impugned order was set aside, and the appeal was allowed.