1993 (6) TMI 181 - AT - Central Excise

Summary

The appeal involved a dispute regarding availing Modvat credit for duty paid on commercial plywood declared as an input for manufacturing domestic flour mills. The appellant's claim that commercial plywood could be considered as Laminates under Tariff Heading No. 4408.90 was rejected initially. However, the Tribunal allowed the appeal, stating that the description 'plywood' can cover both decorative and commercial plywood, based on a previous decision. The authorities were directed to restore the credit.