2000 (12) TMI 337 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Delhi allowed the appeal, setting aside the order demanding duty of Rs. 70,000. The tribunal found that the appellant had availed Modvat credit on inputs used in manufacturing, proving duty paid on raw materials. The original order was deemed unsustainable due to not considering material facts, and lacking proper application of mind.