1995 (9) TMI 190 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi disposed of the appeal without pre-deposit of duty and penalty. The goods were initially classified under Chapter 39 but later sought to be re-classified under Chapter 84 for modvat benefit. The case was remanded for a de novo decision by the Dy. Commissioner of Central Excise, allowing the appellants to make submissions on modvat credit.