2000 (3) TMI 132 - AT - Central Excise

Summary

The Commissioner of Central Excise, Indore filed an appeal against an Order-in-Appeal allowing M/s. Navin Chemical Enterprises to take inadmissible Modvat credits. The appeal was filed late due to instructions from the Board, but the delay was not condoned as the Order-in-Appeal had already been accepted and the Board's instructions did not apply. The appeal was rejected.