2002 (1) TMI 1009 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the order of the Commissioner (Appeals) and granting relief to the appellant regarding the condonation of delay in filing a revised declaration for availing Modvat credit on inputs under the Central Excise Tariff Act, 1985. The Tribunal found the grounds for rejecting the revised declaration by the original authority to be untenable and accepted the appellant's request for condoning the delay.