1995 (3) TMI 243 - AT - Central Excise

Summary

The appeal was against the order of the Collector of Central Excise, confirming that Modvat credit on inputs for "two-in-ones" could not be used for duty on transistor radios or cassette players. The Tribunal agreed that two-in-ones are distinct from radios or cassette players but allowed for common inputs to be used if proper declarations were made. Credit for undeclared cassette players was deemed incorrect. The appeal was partly allowed for remand on the issue of common inputs.