2002 (1) TMI 1121 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal regarding disallowance of Modvat credit and penalty due to the misinterpretation of subsidiary invoices as subsidiary gate passes. The Tribunal set aside the order and remanded the matter to the Assistant Commissioner for further verification and decision on the availability of credit. The appeal was allowed by way of remand.