1999 (5) TMI 160 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by M/s. Ballarpur Industries regarding the denial of Modvat credit after amalgamation with J.G. Glass Ltd. The Tribunal held that no fresh declaration was required for Modvat credit as long as the manufacturing process and products remained the same, even if a new license was issued. The impugned order was set aside, and consequential relief was granted. (Case citation: 1999 (5) TMI 160 - CEGAT, Mumbai)