2002 (2) TMI 1048 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal by Smt. Archana Wadhwa regarding disallowance of Modvat credit and penalty imposition. The tribunal found that the mistake in sending goods to the wrong godown was procedural and ruled in favor of the appellant, setting aside the impugned order and granting consequential relief.