1996 (5) TMI 267 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal of an appellant engaged in manufacturing non-alloy steel ingots who cleared defective goods and availed Modvat credit without following the prescribed procedure under Rule 173H of the Central Excise Rules, 1944. The Tribunal upheld the duty demand of Rs. 18,121.97 as the appellant did not comply with the rules. The appeal was rejected based on non-compliance with the procedure for receiving and reprocessing defective goods.