2000 (12) TMI 143 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals). The Tribunal upheld the decision that a manufacturer can avail Modvat credit if they choose not to avail duty exemption, based on a previous case. The Revenue's contention regarding duty exemption for PVC film/sheet used in manufacturing laminated fabric was rejected as no order staying the previous decision was produced. The appeal was rejected.