1996 (6) TMI 131 - AT - Central Excise

Summary

The appeal arose from a duty demand and penalty imposed on the appellants for allegedly wrongly utilizing Modvat credit. The appellants used the credit after its withdrawal on HDPE sacks. The tribunal found that the appellants were entitled to use the credit already earned, citing precedents where similar rights were upheld even after the withdrawal of Modvat. The impugned order was set aside, and the appeal was allowed.