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<h1>Tribunal rules in favor of appellants, overturns duty and penalty for mixing inputs in manufacturing.</h1> The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants, setting aside the duty and penalty imposed for using common inputs in ... Modvat/Cenvat The Appellate Tribunal CEGAT, Kolkata set aside the demand of duty and penalty imposed on the appellants for using common inputs in the manufacture of dutiable and exempted products. The appellants are willing to reverse the credit of duty taken on inputs used in the exempted product. The Tribunal held that the amount cannot be recovered from the appellants under Rule 57CC. The appeal was disposed of in favor of the appellants.
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