1997 (6) TMI 181 - AT - Central Excise

Summary

The appeal was against the order of Collector (Appeals), Ghaziabad dated 4-11-1992 regarding Modvat credit for imported aluminum raw material. The appellants had shown substantive compliance with Modvat requirements, and the appeal was allowed with consequential relief. The Tribunal held that benefits should not be denied for minor procedural infractions.