1998 (5) TMI 225 - AT - Central Excise

Summary

The Commissioner of Central Excise, Mumbai - II filed an appeal regarding irregular availment of Modvat credit. The Assistant Commissioner held that improper declaration of input details does not justify denying Modvat credit. The Commissioner (Appeals) agreed, stating that minor breaches should not lead to credit denial. The Tribunal upheld the Commissioner (Appeals) decision, emphasizing the purpose of the Modvat scheme for input duty relief.