1998 (3) TMI 344 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding Modvat credit eligibility for transformer oil. The appellant argued that the oil was filled before clearance, citing precedent. The respondent argued the oil was added after manufacturing. The Tribunal directed the appellant to deposit Rs. 25,000 by a specified date and stay was granted for the balance amount during the appeal. Non-compliance would lead to dismissal of the appeal. (Case citation: 1998 (3) TMI 344 - CEGAT, New Delhi)