2005 (1) TMI 152 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants regarding the Modvat/Cenvat Rule change. The appellants were not aware of the change and continued to pay 10% of duty, leading to a penalty. The tribunal set aside the impugned orders, stating that there was no cause of action against the appellants as they had only taken credit of duty that was not payable but actually paid. The appeal was allowed.