2000 (5) TMI 376 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit of duty of Rs. 6,10,580/- and penalty of Rs. 10,000 in a case where Modvat credit was denied on exempted steam. The denial was found improper based on a previous judgment, allowing the appeal with consequential benefit.