2000 (6) TMI 426 - AT - Central Excise

Summary

The Commissioner sought restoration of Appeals No. E/1188 to 1194/99, dismissed due to defects. The defects were cured, so appeals were restored and decided on merits. The issue was about Modvat credit on spare parts used in machines installed before 1-3-1994. Tribunal upheld Modvat credit benefit. The appeals were rejected as the issue was fully covered with no merit.