2002 (11) TMI 723 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal, stating that the appellant was entitled to take Modvat credit of additional duty paid on consignments of chemicals for manufacturing Pharmaceuticals. The Tribunal found no justification to deny credit based on procedural imperfections and ruled in favor of the appellant. The impugned order was set aside.