1994 (12) TMI 229 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi granted waiver of pre-deposit of duty and disposed of the appeal in favor of the appellant, Ms. Jyoti Balasundaram. The appellant was allowed Modvat credit on duty paid for imported copper wires bars as the goods were actually received and utilized by the appellant, satisfying the requirements of Rule 57G of the Central Excise Rules. The appeal was allowed based on previous tribunal decisions.