2002 (1) TMI 1161 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai granted waiver of duty and penalty to the appellant in a case involving Modvat credit. The issue was about goods received in a factory with different addresses on the Bill of Entry. The Tribunal allowed Modvat credit based on previous judgments and emphasized the importance of the RG 23A Part I register for verification. The appeal was allowed, stating that imports made in one unit could be utilized in another unit of the same assessee.