2000 (9) TMI 538 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant regarding the denial of credit on a consignment of dyetol DF. The tribunal held that the finished product sent back for reprocessing can be considered an input, overturning the decision of the Asstt. Collector and Commissioner (Appeals). The appeal was allowed, and the impugned order was set aside.