2000 (12) TMI 680 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal in favor of the appellants regarding the denial of Modvat credit of Rs. 22,688. The tribunal found that minor variation in the declaration and invoices for 'Fibre Glass Mat' and 'Fibre Glass Rovings' should not result in denial of credit as both materials have the same properties and functional use. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.