2001 (5) TMI 706 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal, setting aside the disallowance of Modvat credit of Rs. 8,308/- imposed on the appellants for inputs used in manufacturing 'Push Button Station'. The Tribunal held that minor discrepancies in classification should not result in denial of Modvat credit, as the terms 'Push Button Station' and 'Local Control Station' were considered synonymous in the documents provided.