1998 (5) TMI 206 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the disallowed credit taken by two factories on the same document. The Tribunal held that the credit was rightly taken as the importer owned both factories, and the total credit taken was equal to the duty paid. The impugned order was set aside. [Citation: 1998 (5) TMI 206 - CEGAT, Mumbai]