1998 (10) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard a case regarding the disputed item of Hydraulic Assemblies. The Applicants had 2 Units and were facing duty demands related to the transfer of Hydraulic Assemblies between units. The Tribunal found that the credit taken on inputs for the Hydraulic Assemblies was correct in two situations and upheld it. Therefore, the Appeal and Stay Petition were both disposed of in favor of the Applicants.