1999 (1) TMI 183 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, allowing the appeal and granting Modvat credit. The denial of Modvat credit based on procedural irregularity was deemed unreasonable as the input was declared and used in the final product. The tribunal found the show cause notice vague and set aside the proceedings.