2000 (4) TMI 274 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal filed by the appellant who purchased carbon black feed stock input and took credit of duty paid on it. The tribunal held that the appellant was entitled to claim credit of the duty paid by the manufacturer, IPCL, even though it was initially short paid. The tribunal also noted that the duty incidence had been passed on by the appellant, leading to the impugned order being set aside.