2001 (11) TMI 853 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore ruled on a case involving Modvat credit. The Department appealed, claiming lack of compliance with Modvat procedure, but the Commissioner found substantial compliance with the law. The Tribunal dismissed the Department's appeal, citing that procedural lapses should not hinder substantial justice, referencing Circular No. 96/7/95-CX regarding transit sales.