2001 (1) TMI 322 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal by Smt. Archana Wadhwa regarding denial of Modvat credit for errors in recording quantities of goods received. The Tribunal found no reason to deny the credit as the goods were received and installed in the factory, despite minor discrepancies in classification of some items. The appeal was allowed with consequential reliefs granted.