2000 (9) TMI 116 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, stating that duty paid on low density polyethylene can be availed as Modvat credit, even if goods were exempted from duty by notification. The tribunal cited the Everest Converters case, emphasizing that goods exempted from duty can still be liable for duty payment. The appeal by the department was dismissed. (2000 (9) TMI 116 - CEGAT, Mumbai)