1996 (6) TMI 253 - AT - Central Excise

Summary

The appeal was allowed by the Appellate Tribunal CEGAT, New Delhi. The appellant, Tata Oil Mills Co. Ltd., was allowed to substitute its name with Hindustan Lever Ltd. The appeal was against the denial of proforma credit for duty paid on Aluminium Sulphate used in the manufacture of Crude Glycerine. The tribunal concluded that Aluminium Sulphate was indispensable in the manufacturing process, and therefore, the appeal was allowed, setting aside the earlier orders.