2002 (1) TMI 1001 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, Smt. Archana Wadhwa, regarding the denial of Modvat credit for capital goods. The tribunal found that the appellant had met the requirements of Rule 57T(1) by declaring spare parts with the proper tariff heading, despite not listing each spare part individually. The tribunal set aside the impugned order and allowed the appeal with consequential relief to the appellants.