1993 (11) TMI 156 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Bombay in 1993 allowed appeals E/694/93 and C/695/93-Bom regarding MODVAT credit for commercial plywood. The Tribunal held that declaring plywood was sufficient, and credit cannot be denied for not specifically mentioning "commercial plywood" as an input. The orders disallowing credit were set aside, and the department was directed to authorize the restoration of the disallowed credit.