2002 (4) TMI 770 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant regarding denial of Modvat credit amounting to Rs. 1,09,193/- for certain goods. The denial was based on a procedural lapse due to changes in rules, but the Tribunal accepted the appellant's argument that the purpose of filing the declaration was served regardless of the specific rule under which it was filed. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.