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<h1>CEGAT Mumbai: Appeal Allowed on Modvat Credit Issue. Drum emptying not manufacturing. Duty demand and penalty set aside.</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appellant's appeal regarding the wrong availment of Modvat credit. The Tribunal held that emptying of ... Manufacture The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant regarding the wrong availment of Modvat credit. The Tribunal held that emptying of drums by the appellant does not amount to manufacture based on precedent cases. The demand of duty and penalty imposed were set aside, and the appeal was allowed without pre-deposit. (Case citation: 1998 (6) TMI 440 - CEGAT, Mumbai)
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