2000 (3) TMI 112 - AT - Central Excise

Summary

The Revenue appealed against an Order-in-Original disallowing Modvat credit to the respondents. The Assistant Commissioner disallowed the credit, but the Commissioner (Appeals) allowed it based on previous Tribunal decisions. The Tribunal found no discrepancy in the credit taken by the appellants. The appeal was rejected as the rate difference was not relevant to the issue at hand.