2004 (10) TMI 360 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai waived the pre-deposit requirement and took up the appeal for final decision. The appellant's Modvat credit claim was allowed based on a certificate from the Central Excise Superintendent, even though it was not listed as an eligible document under the new Rule 57AE. The decision was in line with a previous CEGAT judgment in the case of Bell Ceramics Ltd. The appeal was allowed in favor of the appellant.