1996 (1) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal upheld the Assistant Collector's decision denying Modvat credit to the appellant for inputs used in manufacturing stay rear winker. The appellant's claim that the finished product being in the classification list amounts to declaring was rejected. The Tribunal found that the appellant did not inform the Department of its intention to avail Modvat credit on the inputs. The appeal was dismissed, except for a modification regarding the limitation period for the demand.