1998 (2) TMI 346 - AT - Central Excise

Summary

The judgment pertains to a stay application for waiver of pre-deposit in a case involving denial of Modvat credit. The Tribunal ruled in favor of the appellant, citing precedents regarding gate passes issued before 31-3-1994 and endorsed after 1-4-1994. The Tribunal also found an original cash memo acceptable for Modvat credit, setting aside the demand for Rs. 1,03,191 and remanding the case for re-determination. The matter was remanded to the Assistant Commissioner of Central Excise for further action.