2002 (9) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai found that the demand for duty payment on wood veneers cleared for captive consumption was barred by limitation as the duty was available as Modvat credit to the appellants. The allegation of suppression was not sustained. The demand raised from February 1995 to February 1999 was held as time-barred. The impugned order was set aside, and the appeals were allowed on this ground.