2004 (1) TMI 485 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai upheld the Commissioner's decision that waste arising from goods after availing Modvat credit does not change their duty paid character. The Tribunal dismissed the Revenue's appeal, stating that inputs do not lose their duty paid character once credit is availed, based on the case of Metrosyl, Jesidih Industrial Area.