2000 (3) TMI 788 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the assessee's claim for paying duty on manufactured goods and Modvat credit. The demand for duty on Modvat credit taken was deemed unsustainable. The appeal challenging the Commissioner (Appeals)'s order was dismissed as the exemption notification had conditions that were not met by the assessee. The appeal was ultimately dismissed.