1997 (4) TMI 249 - AT - Central Excise

Summary

The appeal was against the Collector's order denying Modvat credit for duty paid on copper rods and wire bars. The appellant argued the notice was time-barred and that the department was aware of the credit taken. The Tribunal found in favor of the appellant, allowing the appeal and setting aside the Collector's order. (1997 (4) TMI 249 - CEGAT, MUMBAI)