1998 (5) TMI 109 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai, in the case of manufacturing Central Excise goods involving Modvat credit on inputs, ruled that duty on inputs removed for home consumption should be based on the rate when Modvat credit was availed, not at the time of removal. The decision was based on a previous case resolving conflicting Tribunal decisions. The appeal was allowed, setting aside the impugned order.