2003 (3) TMI 443 - AT - Central Excise

Summary

The judgment dealt with the denial of credit under Notification No. 16/94-C.E. (N.T.). The Commissioner wrongly allowed the appeal by the assessee, who had taken credit based on a certificate issued later than the prescribed date. The jurisdictional Superintendent's error in issuing the certificate led to the assessee's misunderstanding. The appeal from the revenue was dismissed, clarifying that the judgment would not set a precedent.