1998 (2) TMI 216 - AT - Central Excise

Summary

The Appellate Tribunal upheld the denial of Modvat credit on detergent cakes supplied with detergent powder, as the cakes were not considered inputs for the powder. The Tribunal rejected the argument that the cakes could be treated as accessories, stating that unless specifically indicated, amendments are prospective, not retrospective. The demand was reduced by an amount wrongly taken as credit, resulting in a modified quantum of demand. The appeal was rejected with this modification.