2005 (10) TMI 296 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that although there was a contravention of Rule 57AB(1)(b) as full duty was not paid on removal of capital goods, the credit taken by the appellants was admissible under Rule 57AC(2)(b) since the goods were still in use by the manufacturer. The Department's appeal was rejected.