1997 (12) TMI 405 - AT - Central Excise

Summary

The appeal was against the order of Commissioner (A), Allahabad dated 31-12-1996 regarding denial of Modvat credit due to a minor technical lapse in making entries in RG 23A. The appellants rectified the lapse before any departmental action was taken. The Tribunal held that the denial of Modvat credit and imposition of penalty were unjustified, and the appeal was accepted. (1997 (12) TMI 405 - CEGAT, NEW DELHI)