2002 (4) TMI 659 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, allowed the appeal filed against the order denying Modvat credit for SGCI inserts instead of MCI inserts. The Tribunal ruled that the benefit on SGCI inserts cannot be denied based on a declaration discrepancy, citing a previous case. The impugned order was set aside, and the appeal was allowed.