1997 (5) TMI 265 - AT - Central Excise

Summary

The appellate tribunal upheld the lower authority's decision in favor of the respondents, manufacturers of travel goods and polybags, regarding duty payment and credit on LDPE granules under Notification 53/88. The tribunal cited a previous order stating that manufacturers could choose to pay duty instead of availing full exemption under specific conditions. The tribunal rejected the Revenue's appeal.