2000 (3) TMI 287 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit for steel strips to a manufacturer of LPG stoves despite a delay in filing the declaration. The Commissioner (Appeals) found substantial compliance with Modvat rules and allowed the credit. The Tribunal held that the earlier declaration as 'steel sheets' and a revised declaration as C.R. Steel Strips constituted substantial compliance. The Department's appeal was rejected.