2000 (4) TMI 275 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed two appeals by the Revenue against the Commissioner (Appeals) order. The Revenue argued that declaration is necessary to avail Modvat credit and notional credit is impermissible. The respondent argued that duty was paid on behalf of job workers and notional credit is permissible. The Tribunal upheld the Commissioner's order, citing precedent cases, and dismissed the appeals.