1998 (7) TMI 245 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected an appeal regarding classification of "polyurethene insulation in rigid form" under CET sub-heading 3926.10. The appeal was rejected as the goods were not excisable and not liable to duty, thus Modvat credit on inputs could not be claimed. The appeal was deemed not maintainable.