2008 (8) TMI 675 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi found that the Appellant wrongly availed credit on duty paid return goods under Rule 16 of the Central Excise Rules, 2002. The goods were unfit for human consumption and not suitable for re-processing. The Tribunal upheld the disallowance of credit with interest and reduced the penalty to Rs. 10,000.