1996 (11) TMI 184 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi. The duty demand of Rs. 37,479 was confirmed due to wrongly availed deemed credit on steel plates instead of sheets. The appellant's argument that they received sheets, not plates, was rejected as there was no evidence to support this claim. The Department's finding that the inputs were plates, not sheets, was upheld.