1997 (8) TMI 214 - AT - Central Excise

Summary

The appeal was filed by M/s. Devidayal Aluminium Industries (P) Ltd. against an order passed by the Commissioner (Appeals), Ghaziabad. The issue was regarding the eligibility of Modvat credit due to a technical breach where goods were unloaded at the Transporter's godown instead of the factory. The Tribunal found no misuse of goods and allowed the appeal, stating that a technical breach does not justify denying Modvat credit.