1995 (12) TMI 154 - AT - Central Excise

Summary

The appeal was against an order by the Additional Collector of Central Excise, Allahabad regarding the admissibility of Modvat credit. The appellant claimed they had taken credit based on a gate pass endorsed for their registered office in Kanpur, even though the factory was in Fatehpur. The Tribunal found that if the original gate pass was endorsed for the registered office and goods were received at the factory, Modvat credit should be allowed. The impugned order was set aside, and the case was remanded for further examination with the appellants granted a personal hearing. The appeal was allowed by way of remand.