2001 (6) TMI 106 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal against the Commissioner (Appeals) order, remanding the matter for consideration of inputs utilization in the manufacture of finished goods. The Commissioner (Appeals) failed to address this issue, leading to the appeal being allowed and the impugned order set aside. The Tribunal upheld the appellant's claim that the input invoices in the name of other licensees did not disqualify them from Modvat credit.