2001 (7) TMI 531 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by ICPA Health Products Pvt. Ltd. The Tribunal held that the process involving the movement of thiocyanate between factories to avail duty benefits was permissible under the rules. Abott Laboratories could receive back thiocyanate for further processing, and there was no contravention by the appellant. The impugned order was set aside, and consequential relief was granted.