2000 (11) TMI 972 - AT - Central Excise

Summary

The appeal was filed by the Revenue against the Commissioner's order setting aside the denial of Modvat credit by the Asstt. Commissioner. The respondents availed Modvat credit based on two exemption notifications for duty on certain goods. The Tribunal ruled that the recipient manufacturer cannot be deprived of the credit if the first manufacturer chose not to avail a specific exemption notification. The appeal was dismissed.