2001 (3) TMI 416 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Bangalore relates to 31 appeals concerning MODVAT credit. The appeal's maintainability in respect of MODVAT credit has been considered previously, and it was decided that the appeals are not maintainable following the Supreme Court decision in the case of Kolhapur Cane Sugar Works v. Union of India. Therefore, all 31 appeals are dismissed as not maintainable.