2001 (12) TMI 877 - AT - Central Excise

Summary

The Revenue's appeal against the order passed by the Commissioner of Central Excise (Appeals), Hyderabad was rejected by the Appellate Tribunal CESTAT, Bangalore. The Tribunal found that the denial of modvat credit by invoking the six months' time limit was not justified as the necessary actions were taken by the appellants within a reasonable time frame. The appeal filed by the Revenue was dismissed.