1998 (5) TMI 260 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai held that duty is assessable on recovered octanol under Heading No. 29, but duty paid on '2 Ethyl Hexanol' used in its manufacture can be credited. The Tribunal dismissed the appeal, stating that the absence of a declaration under Rule 57G does not prevent Modvat credit from being taken in such a situation.