2001 (10) TMI 100 - HC - Central Excise

Summary

The respondent claimed Modvat credit for manufacturing polythene bags. Adjudicating authority disallowed credit, imposed penalty. Commissioner (Appeals) accepted claim, department challenged. Tribunal dismissed appeal. Petition filed questioning Tribunal's decision on Modvat credit use. Court found in favor of respondent, citing circular allowing credit for inputs meeting rules. Petition dismissed.