2002 (2) TMI 286 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the demand of duty and penalty imposed on the appellants for using common inputs in the manufacture of dutiable and exempted products. The appellants are willing to reverse the credit of duty taken on inputs used in the exempted product. The Tribunal held that the amount cannot be recovered from the appellants under Rule 57CC. The appeal was disposed of in favor of the appellants.