2000 (9) TMI 374 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered whether Modvat credit of additional duty of customs can be taken on a consignment of polyvinyl chloride resins received at different factories. The Tribunal allowed the appeal, following a previous decision that credit can be taken by either factory as long as the total credit does not exceed the duty paid. The impugned order was set aside, granting consequential relief.