2000 (10) TMI 138 - AT - Central Excise

Summary

The appeal considered whether an appellant could take Modvat credit of duty paid by a 100% export oriented unit on goods cleared to a unit in the domestic tariff area. The Tribunal held that the appellant was entitled to take credit of the entire duty paid on the goods, overturning the Commissioner (Appeals) decision. The appeal was allowed, and the impugned order was set aside.