1998 (6) TMI 358 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA allowed the appeal and set aside the disallowance of Modvat credit and penalty imposed on the appellant. The Tribunal held that certificates issued by Hindustan Copper Ltd. were valid duty paying documents for Modvat credit, based on previous decisions. The appeal was allowed, and the Stay Application was also disposed of.