2001 (4) TMI 725 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding the denial of Modvat credit to manufacturers due to irregularities by dealers. The tribunal ruled in favor of the manufacturers, stating that the credit cannot be denied based on irregularities by dealers without initiating proceedings against them. The appeal was allowed, and the impugned order was set aside.