1997 (11) TMI 284 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi granted waiver of pre-deposit and penalty in a case involving Modvat credit for HDPE sacks. The appellants argued they had already filed a declaration and started availing credit after exclusion clause was deleted. The Tribunal found merit in their argument and waived the pre-deposit and penalty during the appeal.