2001 (11) TMI 886 - AT - Central Excise

Summary

The judgment by Appellate Tribunal CEGAT, Mumbai involved a case where Modvat credit was denied due to violation of procedure. The Tribunal allowed the appeal, stating that as long as inputs were used in manufacturing the final product, Modvat credit cannot be denied. The decision was based on the case of Maschmeijer Aromatics (I) Ltd. v. CCE - 1990 (46) E.L.T. 395.