1996 (3) TMI 468 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi allowed the appeals filed by the appellant regarding the denial of credit on imported goods. The Tribunal held that the goods were covered by the certificate even though it did not accompany the goods, as long as it related to the consignment and matched the physical particulars and duty payment. The Tribunal emphasized that credit could be taken after remedying any defects, and ruled in favor of the appellant. The impugned order was set aside. (Case citation: 1996 (3) TMI 468 - CEGAT, New Delhi)