2004 (12) TMI 543 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, M/s. Shree Shyam Pipes (P) Ltd., allowing them to claim Modvat credit for the differential duty paid on copper scrap cleared under Rule 57F(4) of the Central Excise Rules, 1944. The Tribunal held that since the duty was paid and not disputed by the Revenue, the appellant was entitled to take the same duty back in their credit upon receiving the goods back from the job worker. The impugned order was set aside, and the appeal was allowed.