2002 (4) TMI 677 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the respondents regarding Modvat credit disallowance. The Commissioner (Appeals) allowed the appeal stating that Modvat credit is admissible if the declaration is filed within six months. The Revenue's appeal against this decision was dismissed as the delay in filing the declaration was condoned by the lower appellate authority.