2005 (5) TMI 495 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT, Mumbai dealt with the interpretation of the term 'as if goods are manufactured in the said factory' in Rule 57S(i)(ii). The Department sought to reverse credit based on manufacturing rates, but the Tribunal rejected this, citing a previous decision. The Revenue's appeal was found to have no merits and was rejected.