2000 (9) TMI 380 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants against the order denying Modvat credit for capital goods due to late intimation of machine installation. The appellants provided evidence of timely intimation sent via post, and cited precedents where delay in intimation did not justify credit denial. The Tribunal ruled in favor of the appellants, setting aside the lower authorities' decision and allowing the appeal.