1999 (3) TMI 300 - AT - Central Excise

Summary

The appeal by M/s. Asian Engineering Works against the denial of benefit of Notification No. 175/86 was allowed by the Appellate Tribunal CEGAT, New Delhi. The Tribunal held that if the benefit of concessional rate of duty was not available and Modvat credit was not availed, the goods could be removed at nil rate of duty under Clause 1(a)(ii) of the Notification. The decision was based on the case of C.C.E., Chandigarh v. Sul Engineering Works.