1998 (7) TMI 351 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, in the case of availing Modvat credit for excise duty on inputs from SSI units, found that the Superintendent had the jurisdiction to decide on the admissibility of Modvat benefit. The Collector (Appeals) order was set aside, and the case was remanded for a fresh decision with a personal hearing for the respondent. (Citation: 1998 (7) TMI 351 - CEGAT, New Delhi)