2005 (2) TMI 671 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi allowed the appeal filed by the appellant against the Order-in-Appeal. The benefit of Cenvat credit was denied initially, but it was found that the inputs and packing material were received and used in the manufacture of the final product, so the credit cannot be denied. The impugned order was set aside, and the appeal was allowed.