2000 (11) TMI 441 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit for minor oil due to a missing entry in the RG-23B Part I Register. The appellant had made the entry in the RG-23B Part II Register but not in Part I. The Tribunal allowed the appeal as there was no dispute regarding the receipt and use of the goods, setting aside the impugned order.