2002 (3) TMI 644 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata upheld the Commissioner (Appeals) decision regarding Modvat credit availability for inputs found short in RG 23A Part I register. The Tribunal ruled that the starting point of entries in RG 23A Part I should be reduced by the quantity of alumina previously set off under KVSS. The Revenue's appeal was rejected as the Tribunal's earlier order applied to the current proceeding.