1998 (11) TMI 191 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai granted stay and disposed of the appeal regarding denial of Modvat credit due to dealer registration issues. The Tribunal held that the benefit of Modvat should not be denied based on procedural deviations, and allowed the appeal citing a precedent decision. The impugned order was set aside, and the appeal was allowed.