1998 (2) TMI 183 - AT - Central Excise

Summary

The department appealed against the decision of the Collector (Appeals) allowing Modvat credit of Rs. 2,72,047 to a manufacturer of HDPE Polypropylene woven sacks/bags. The department argued that there were discrepancies between the duty paying documents and the Range Superintendent's Certificate. However, the Tribunal dismissed the appeal, stating that as long as the inputs were utilized in the manufacture of the final product and reflected in the declaration filed, the appeal had no merit.