2003 (7) TMI 142 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai dismissed the appeal regarding denial of Modvat credit on exported medicament. The Tribunal rejected the argument that the product was patent and proprietary, as the monogram on the container was only a house mark. The Commissioner's decision was upheld based on the Supreme Court judgment in Astra Pharmaceuticals v. CCE. The appeal was dismissed.