2002 (10) TMI 677 - AT - Central Excise

Summary

The appeal was against OIA No. 44/99-C.E., dated 1-3-99 by Commissioner of Customs and Central Excise (Appeal). The issue was Modvat credit on inputs and capital goods. Modvat credit allowed on lubricating oil but denied on HSD Oil. Modvat credit on capital goods allowed despite procedural lapses. The appeal was disposed of accordingly.