1998 (8) TMI 329 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the appellant, a manufacturer of concrete poles, to take credit of duty paid on inputs like cement and steel. The Tribunal found that the manufacturer, not the supplier, is entitled to the credit. Gate passes endorsed to the appellant were considered valid for credit, while those endorsed to a trust were not accepted. The penalty imposed on the appellant was set aside as it was based on incorrect orders. The Assistant Commissioner was directed to calculate the duty payable based on valid gate passes.