1994 (9) TMI 147 - AT - Central Excise

Summary

The appeals were filed against an order passed by the Collector of Central Excise (Appeals), Bombay. The appellants' refund claims were rejected, but they argued they could opt out of the MODVAT scheme and claim exemption. The Tribunal referred to a previous case and ruled in favor of the appellants, remanding the case for further consideration.