1997 (7) TMI 277 - AT - Central Excise

Summary

The respondents claimed NIL duty on Polyvinyl Butyral Resin Waste under Notification No. 53/88. The department denied the benefit, but the Collector (Appeals) upheld it, citing Modvat credit does not make goods non-duty paid. Tribunal dismissed the department's appeal, stating Modvat credit does not affect duty paid status of inputs.