2002 (1) TMI 1160 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal in favor of the appellant company regarding Modvat credit for Silica Mortar, Ramming Mass, and Fire Clay Mortars. The Tribunal held that pending reference applications or appeals do not overturn existing legal decisions. The impugned order was set aside, and the appeal was allowed with consequential reliefs.