2004 (8) TMI 561 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the order of the Commissioner (Appeal) in a Revenue appeal regarding Modvat credit availed on furnace oil used in manufacturing goods, including job work basis. The Tribunal ruled that Modvat credit cannot be denied as job work goods are not exempted and the show cause notice lacked specificity. The appeal was rejected.