1998 (6) TMI 440 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant regarding the wrong availment of Modvat credit. The Tribunal held that emptying of drums by the appellant does not amount to manufacture based on precedent cases. The demand of duty and penalty imposed were set aside, and the appeal was allowed without pre-deposit. (Case citation: 1998 (6) TMI 440 - CEGAT, Mumbai)