2000 (8) TMI 109 - CEGAT, COURT NO. III, NEW DELHI

Extract:
.......7. As a result, the impugned Order-in-Appeal, dated 28-1-1999 passed by the Commissioner of Central Excise (Appeals) is set aside and the appeal of M/s. Franco Italian Co. Pvt. Ltd. is allowed subject to the condition that the Modvat credit taken of the duty paid on the inputs which were utilised for the manufacture of duty free goods, is reversed.