2005 (12) TMI 555 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CESTAT MUMBAI states that an appeal involving less than &8377; 50,000 was admitted due to substantial legal questions. The issue was about the facility of distinguish payment of duty for clearance of inputs/capital goods. Referring to a similar case, it was concluded that this facility applies to inputs and capital goods, leading to the dismissal of the appeal filed by the Department.