2002 (9) TMI 213 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal for waiver of pre-deposit of duty amounting to Rs. 18,73,058. The case involved a dispute over duty payment on certain inputs received by the appellants. A certificate issued under the erstwhile Rule 57E was deemed valid for claiming incremental credit despite changes in the Central Excise Rules. The appeal was allowed, directing the credit to be accorded and allowed.