2000 (12) TMI 277 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, New Delhi, involved M/s. Cosmo Ferrites Ltd. and their eligibility for Modvat Credit of Additional Customs Duty. The appellants paid differential duty under Section 28 of the Customs Act and were allowed to take the credit under Rule 57E of the Central Excise Rules. The appeal was allowed in favor of the appellants.