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<h1>Appellate Tribunal rules on excise duty credit eligibility for manufacturing inputs under specific notifications</h1> The Appellate Tribunal CESTAT, New Delhi dismissed the appeal of an appellant engaged in manufacturing excisable goods who claimed credit for inputs ... Cenvat/Modvat - Deemed credit The Appellate Tribunal CESTAT, New Delhi heard a case where the appellant did not appear despite notice. The appellant, engaged in manufacturing excisable goods, claimed credit for inputs received from a Re-rolling Mill. The appellant argued for credit under Notification No. 57/97, but the Revenue pointed out duty paid under Notification No. 50/97. The Tribunal found that the appellant could only claim credit for duty paid by the manufacturer of the inputs, dismissing the appeal. (2004 (3) TMI 616 - CESTAT, New Delhi)
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