2002 (9) TMI 614 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the eligibility of Philips Carbon Blacks Ltd. to take credit on duty paid for carbon black feed stock. The Tribunal found that the provisions of sub-rule (3) of Rule 57E did not apply. The Commissioner (Appeals) set aside the Assistant Commissioner's order and allowed the credit. The appeal challenging this decision was dismissed, citing that the notice issued did not cite the specific ground for denying the credit.