2002 (1) TMI 1157 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeals filed by the appellants against the Commissioner's order denying Modvat credit. The Tribunal ruled in favor of the appellants, stating that invoices issued by consignment agents registered as dealers under Rule 174 of the Central Excise Rules are valid for availing Modvat credit. The Tribunal set aside the impugned order based on the clarification issued by the Chief Commissioner of Central Excise, Jaipur.