2002 (7) TMI 447 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant, Smt. Archana Wadhwa, regarding the denial of Modvat credit for capital goods received. The tribunal found that the delay in filing the declaration was justified as the goods were actually received in the factory within the condonable period of three months. The denial of credit was deemed unjustified, and the appeal was allowed with consequential reliefs to the appellants.