1996 (3) TMI 318 - AT - Central Excise

Summary

The appeal was taken up for disposal based on clarification by the Board. Appellants claimed benefit under Notification No. 203/82 for incentive credit. The Asstt. Commissioner only considered duty paid through PLA, ignoring duty payment by debit in RG 23 Register. The Tribunal found that credit can be given for duty paid on raw materials as per Notification No. 283/82-C.E. The appeal was allowed with consequential relief.