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of <h1>Manufacturer's Duty Demand Appeal Upheld</h1> <h3>BHARAT RADIATORS LTD. Versus COMMISSIONER OF C. EX., MUMBAI-I</h3> BHARAT RADIATORS LTD. Versus COMMISSIONER OF C. EX., MUMBAI-I - 1999 (112) E.L.T. 918 (Tribunal) The appeal was filed by the assessee against the decision of the Collector (Appeals) confirming the order of the A.C. The appellant manufactures radiators for motor vehicles and avails Modvat credit for inputs. There were losses in processing inputs, resulting in a duty demand. The Tribunal allowed the appeal based on a previous judgment in a similar case. The appeal was allowed, setting aside the impugned order.
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