2002 (7) TMI 740 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant after dispensing with the pre-deposit condition. The disallowed Modvat credit was reinstated as the inputs were received by the appellants with duty paid. The Tribunal applied the amendment in Rule 57G, stating that credit should not be denied for minor procedural lapses if duty payment is confirmed.