2000 (3) TMI 794 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata heard an appeal by the Revenue regarding the availment of special excise duty credit by the respondents. The Tribunal upheld the respondents' right to utilize the credit for payment of basic excise duty based on Rule 57F (8). The appeal by the Revenue was rejected, following a previous order covering the same issue. The Tribunal also agreed with the Collector (Appeals) regarding the payment of special excise duty on inputs cleared before 28-2-1993.