1997 (7) TMI 370 - AT - Central Excise

Summary

The Appellate Tribunal allowed the appeal, stating that Modvat credit was rightly taken by the Appellants as the invoices issued by the Depot of M/s. IPCL were recognized units under Notification No. 15/94 and 32/94, without requiring registration of Depots. The appeal was allowed, and consequential relief was granted to the Appellants.