1999 (9) TMI 621 - AT - Central Excise

Summary

The appeal considered whether Modvat credit could be taken on inputs cleared without duty payment. The Tribunal ruled that credit was not available as the goods were cleared without duty payment. The decision was based on the nature of the exemption under Notification 81/75, which required following Chapter X procedures. The appeal was allowed, overturning the Collector (Appeals) order and restoring the Assistant Collector's decision.