1996 (1) TMI 233 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Collector's decision regarding duty on lacquered tin sheets used in manufacturing metal containers. The department's appeal was dismissed as the appellant was entitled to Modvat Credit for duty paid on unlacquered tin sheets. The Tribunal found that the appellant was under the impression of entitlement to Modvat benefit for lacquered sheets, and the Collector's order was deemed correct.