1997 (3) TMI 394 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Appellant, a scooter manufacturer, in a case involving duty paid inputs and Modvat credit. The Tribunal referred to a previous case to determine that duty should be paid based on the original duty paid on the inputs, even if the inputs were sold at a higher price later. As a result, the impugned order demanding duty on higher value clearances was set aside, and the appeal was allowed. (Case citation: 1997 (3) TMI 394 - CEGAT, New Delhi)