2005 (5) TMI 534 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit of Rs. 7328 on C.R. Coils. The denial was based on the supplier not having arrangements for loading/unloading at the registered premises. However, the Tribunal ruled in favor of the appellants, stating that they were bona fide purchasers and should not be penalized for the supplier's violations. The impugned order was set aside, and the appeal of the appellants was allowed.