1997 (3) TMI 267 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of Schlafhorst Engineering (India) Ltd. The Tribunal held that despite the change in name, the identity of the appellant remained unchanged in law. The Tribunal also ruled that the credit taken on additional duty of Customs was valid as the importer and the user of the goods were the same entity. The impugned order was set aside. (Case citation: 1997 (3) TMI 267 - CEGAT, Mumbai)