2001 (6) TMI 600 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal in favor of the appellant regarding the disallowed Modvat credit of Rs. 65,124 for flat rolled steel products. The Tribunal held that the description "flat rolled products of steel" covers HR coils/sheets and CR coils/sheets, setting aside the impugned order and granting relief to the appellant.