1998 (4) TMI 275 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the assessee who cleared goods at concessional rates of duty without claiming Modvat credit. The Tribunal held that the demand for differential duty was not justified as the assessee's clearances were within the prescribed limits for duty-free clearances. The appeal was allowed, and consequential relief was ordered.