2005 (7) TMI 392 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellant who utilized Modvat credit for duty paid goods received back for repair and reconditioning. The Original Authority allowed the credit, but the Lower Appellate Authority reversed it. The tribunal found contradictory decisions cited by both sides and upheld the duty credit, stating denial would result in double payment of duty on repaired goods. The impugned order-in-appeal was set aside, and the order-in-original was restored. (Judgement pronounced on 7-7-2005)