1999 (3) TMI 138 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the denial of credit for inputs declared by the appellants in their letter dated 22-11-1993. The denial was deemed unjustified as the inputs had been declared prior to taking Modvat credit. The impugned order was set aside, providing consequential relief to the appellants. (Case citation: 1999 (3) TMI 138 - CEGAT, New Delhi)