2000 (2) TMI 621 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner (Appeals) order allowing the respondent to take Modvat credit on duty paid for PVC bottles and jars, even though the products were duty-exempt under Notification 53/88. The tribunal noted that the manufacturer acted in accordance with Board circulars permitting duty payment on exempted goods, and past cases should not be reopened. The appeal by the department was dismissed.