Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (4) TMI 232 - CEGAT, NEW DELHIExtract: .......o the manufacturers to utilise the same even after the lapse of the Notification. Following the ratio of the above orders, I hold that credit of Rs. 3,23,806/- has rightly been availed as money credit by the appellants on ethyl alcohol received by them prior to 1-4-1994 and accordingly set aside the demand of duty and penalty in the impugned order.
|