1998 (8) TMI 160 - AT - Central Excise

Summary

The main appeal was disposed of with unconditional stay and waiver of duty and penalty. The dispute was about Modvat credit for tubes used in boilers. The Tribunal ruled in favor of the appellants, stating that broad descriptions were sufficient for Modvat credit, and variations between invoice and declaration descriptions did not deny the benefit. The appeal was allowed with consequential relief.