1999 (11) TMI 460 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellant, who manufactured Coated Fabrics, stating that the Modvat credit on certain inputs was wrongly claimed. The demand for recovery of credit taken during May 1990 to July 1992 was not sustainable due to limitation issues. The tribunal cited previous judgments to support their decision, allowing the appeal and providing consequential relief.