2002 (9) TMI 183 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore allowed the appeal for refund of duties paid on cable jointing kits, as they were held non-excisable. The duty paid through RG23A Part II amounting to Rs. 1,19,485/- was required to be refunded. The Tribunal directed the restoration of duties in the RG23A Part II registers and allowed the Department to take action to deny Modvat claim.