1996 (5) TMI 204 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal regarding Modvat Credit under Rule 57G of the Central Excises Rules, 1944. The Tribunal held that the certificate issued by the Superintendent in lieu of gate passes is sufficient to claim the credit when inputs were received and utilized without dispute. The impugned order denying the credit was set aside, and the appeal was allowed with consequential relief to the appellants.