Appeal granted in Modvat credit denial case for decorative laminated sheets under excise duty classification.

The judge allowed the appeal, setting aside the denial of Modvat credit for the appellant in a case involving the classification of decorative laminated sheets for excise duty purposes.

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The appellant, engaged in manufacturing decorative laminated sheets, filed a refund claim for excess excise duty paid. The Tribunal classified the product under Chapter 48, allowing the appeal. The appellant claimed transitional Modvat credit, but the Assistant Collector only granted partial credit. The Revenue appealed, arguing non-declaration of correct classification. The Collector (Appeals) sided with the Revenue. The judge set aside the denial of Modvat credit, allowing the appeal.

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