2000 (11) TMI 523 - AT - Central Excise

Summary

The appeal arose from a duty demand on a 500 KVA Generating set assembled on site in March 1991. The Commissioner confirmed a duty of Rs. 3,75,990/- and imposed a penalty of Rs. 1,000/-. The Tribunal upheld the duty and penalty but remanded the case to consider the plea for Modvat credit, citing previous cases where such pleas were accepted.