2001 (2) TMI 466 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai dealt with Modvat credit entitlement for duty paid on inputs used in manufacturing processed fabrics for export. The Commissioner (Appeals) allowed manufacturers' appeals, stating clearances under Rule 13 were not duty exempt. The Tribunal upheld this decision, citing a previous case where a similar argument was rejected. The appeal was dismissed.