1997 (9) TMI 222 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered the issue of Modvat credit denial due to technical lapses in dealer registration and invoice details for Oil Seals and Flexible Hoses. The Tribunal granted waiver of pre-deposit and stay of recovery, finding no irregular availment of credit. The matter will proceed further in due course. (Case citation: 1997 (9) TMI 222 - CEGAT, New Delhi)