2002 (4) TMI 876 - AT - Central Excise

Summary

The Assistant Commissioner dropped show cause notice against appellants for denying Modvat credit. Revenue appealed, but the Commissioner (Appeals) decision was set aside by the Appellate Tribunal CEGAT, Kolkata. The Tribunal restored the Assistant Commissioner's order, allowing the Modvat credit. The appeal was allowed in favor of the appellants.