Tribunal upholds concessional excise duty for brake linings under Notification 59/90-C.E.

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against M/s Bajaj Auto Ltd. concerning the concessional rate of excise duty on brake linings under Notification No. 59/90-C.E. The Tribunal upheld the benefit of the notification for brake lining manufacturers, allowing clearance of goods on reversal of Modvat credit, in line with the Collector of Central Excise (Appeals) decision.

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The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against M/s Bajaj Auto Ltd. The issue was regarding the concessional rate of excise duty on brake linings under Notification No. 59/90-C.E. The Tribunal found that the benefit of the notification had already been extended to the brake lining manufacturers, allowing the respondents to clear goods on reversal of Modvat credit. The appeal was rejected, upholding the Collector of Central Excise (Appeals) decision.

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