2000 (10) TMI 860 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal regarding the denial of Modvat credit to a manufacturer of Voltage stabilizers and Transformers. The Commissioner (Appeals) allowed the appeal, stating that Modvat credit should not be denied if suppliers were registered before a certain date. The appellant sought consequential relief, but the appeal was rejected as they did not meet the conditions set in the previous order. The appeal was dismissed as the conditions were not met.