1994 (2) TMI 182 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, MADRAS in 1994 (2) TMI 182 held that Special Excise duty cannot be considered for notional credit under certain notifications. The ruling stated that Special Excise duty is not covered by exemptions and, therefore, notional credit is not available. The appeal was dismissed.