2005 (2) TMI 730 - AT - Central Excise

Summary

The dispute in the appeal was about Modvat credit of Rs. 23,200 taken by the appellant for duty on branded goods. The appellant had followed the procedure before a High Court order in 1994. The appellant had declared the inputs and paid duty before the order, then decided to pay duty on branded goods and took Modvat credit. The appeal was allowed with consequential relief to the appellant.