2003 (8) TMI 415 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of the appellant who was denied Modvat credit for paints used in manufacturing finished goods for a one-month period. The denial was overturned as there was no justification for disallowing the credit when it had been allowed for earlier and later periods. The impugned order was set aside, providing consequential relief to the appellants. Appeal allowed.