1999 (4) TMI 218 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, waiving the pre-deposit requirement of duty and penalty and staying the recovery pending appeals. The Tribunal found that the denial of Modvat credit was on technical grounds and that certain items were eligible for credit based on previous decisions. The lower authority's rejection of appeals was due to non-compliance with statutory requirements.