1996 (7) TMI 395 - AT - Central Excise

Summary

The appellant sought dispensation of pre-deposit of Rs. 80,900 taken as Modvat wrongly. The Board's clarification allowed for Modvat credit if goods were despatched directly to the appellant. The appeal was allowed as the appellant's case was covered by the Board's clarification, and the appeal was disposed of in favor of the appellant.