1999 (5) TMI 188 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found that the respondents wrongly availed credit of duty on inputs using an invoice from a 100% export oriented unit not specified as a valid document at that time. The Assistant Collector's demand of Rs. 28,211 was confirmed, along with a penalty under Rule 173Q. The lower appellate authority's decision was set aside, and the appeal by the Revenue was allowed, requiring the respondents to reverse the credit amount and imposing a penalty for contravention of the rules.