1980 (3) TMI 102 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding denial of Central Excise duty credit for goods received from M/s. Danfoss. The petitioners argued that the goods were endorsed in their favor by the distributor, similar to a previous case. Government ruled in favor of petitioners if they prove goods moved directly from manufacturer to their factory. Revision application disposed accordingly.