2001 (7) TMI 411 - AT - Central Excise

Summary

The appeal was against Order-in-Appeal No. 32 (KDT) CED/JPR-I/99, dated 15-7-1999. The appellant claimed Modvat credit for purchases made in December 1995. Initially denied, the appeal was allowed, but refund claim was rejected as time-barred. Appellant sought implementation of the appellate order for Modvat credit of Rs. 12,136/-. The Tribunal ruled in favor of the appellant, directing the restoration of the Modvat credit.