1999 (3) TMI 258 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appellants to take deemed credit. The Assistant Commissioner rejected their request to take credit in PLA due to the withdrawal of Modvat facility. The Tribunal directed the Assistant Commissioner to assess if the duty burden was passed on to customers before allowing the credit in PLA. The matter was remanded for further decision.