1996 (12) TMI 184 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal filed by the department against the order-in-appeal passed by Collector (Appeals), Chandigarh regarding the availment of Modvat credit by a company engaged in the manufacture of valves and cocks. The Tribunal upheld the decision in favor of the assessee, stating that the department's cited cases were not relevant to the facts of this case. The appeal was dismissed, and the impugned order was upheld.