1995 (8) TMI 191 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Madras allowed the department's appeal against the Collector of Central Excise (Appeals) Tiruchirapalli's order dated 30-4-1992. The Tribunal held that Modvat credit cannot be granted retrospectively for goods cleared to a 100% Export Oriented Unit before the introduction of Notification No. 4/92 dated 1-3-1992. The impugned order was set aside, and the appeal was allowed.