2001 (6) TMI 595 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the appeal filed by a manufacturer of Vegetable products regarding the disallowance of MODVAT credit on inputs used in manufacturing, as the products were exempt from excise duty. The Tribunal upheld the decision based on a previous ruling by the Allahabad High Court. The appeal was dismissed as the manufacturer failed to provide evidence that the disallowed credit was used for other excisable goods.