2001 (7) TMI 192 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi allowed the appeal of the appellants regarding denial of Modvat credit and penalty for late return of goods to job workers. The Tribunal found that the extension for return of goods was not required to be applied for before the expiry of 60 days, and the Asstt. Commissioner should have granted the extension requested by the appellants. The appeal was allowed by setting aside the lower authority's order.