1998 (3) TMI 285 - AT - Central Excise

Summary

The manufacturer took credit for duty paid on beta naphthol, but the Department objected to the credit as duty on naphthalene was set-off. The Tribunal ruled that duty exemption under Notification 432/86 does not allow for set-off, so the credit taken was inadmissible. The appeal was allowed, and the order of the Assistant Collector was restored.