2002 (8) TMI 215 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal by setting aside the decision of the Commissioner (Appeals) regarding Modvat credit for ROPP CAPS, CAUSTIC SODA & FILTER PAPER. The Deputy Commissioner's communication was not considered an adjudication order, and the appellants were granted the opportunity to appeal the decision. The matter was remanded to the Commissioner (Appeals) for further consideration.