1997 (7) TMI 406 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Appellants against the Order disallowing Modvat credit under Rule 57A of the Central Excise Rules. The Tribunal held that the Appellants were eligible for the credit as the description of the goods tallied with the inputs declared, and a revised declaration was filed within six months of receiving the goods. The appeal was allowed in favor of the Appellants.