2002 (11) TMI 696 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed an appeal regarding Modvat credit disallowance for an appellant, ruling that the AR IA issued by a 100% export-oriented unit can be considered a modvatable document as per relevant notifications. The matter was remanded to the Assistant Commissioner for further examination. (Case citation: 2002 (11) TMI 696 - CEGAT, Kolkata)