https://www.taxtmi.com/caselaws?id=49960 The Appellate Tribunal CEGAT, Mumbai allowed the appeal, holding that duty paid on low density polyethylene can be claimed as Modvat credit, despite goods being duty-exempted by notification. Citing the Everest Converters case, it clarified that duty exemption does not preclude duty payment liability. The department's appeal was dismissed. en-us Mon, 25 Sep 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49960 The Appellate Tribunal CEGAT, Mumbai allowed the appeal, holding that duty paid on low density polyethylene can be claimed as Modvat credit, despite goods being duty-exempted by notification. Citing the Everest Converters case, it clarified that duty exemption does not preclude duty payment liability. The department's appeal was dismissed. Case-Laws Central Excise Mon, 25 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49960