2003 (6) TMI 300 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision allowing credit of disputed amount to respondents. The order was based on the fact that respondents were eligible to take credit without filing a refund claim, as per previous judgments. The Revenue's appeal was dismissed as the impugned order was found to be valid and in accordance with the law.