2001 (6) TMI 549 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a manufacturer of aluminium chloride regarding the denial of deemed Modvat credit on aluminium consignments. The Tribunal held that the Department must prove that the goods were cleared under an exemption, and since this was not proven in this case, the appeal was allowed and the impugned order was set aside.