1998 (7) TMI 329 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal filed by the department regarding denial of concessional rate of duty under Notification No. 175/86. The Collector (Appeals) allowed the appeal as the clearance did not exceed the exemption limit of Rs. 15 lakhs, even though Modvat credit was not availed. The Tribunal held that availing Modvat credit is not mandatory under the notification and upheld the Collector's decision. The appeal was dismissed.