2002 (5) TMI 188 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding Modvat credit on rejected duty paid goods, citing the decision in the case of M/s. Alcobex Metals Ltd. The Tribunal set aside the order of the Commissioner (Appeals) and allowed the Modvat credit on the returned goods, stating that the process of manufacture is inherent in such levy of duty.