2002 (8) TMI 756 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal after dispensing with the pre-deposit condition. The dispute was regarding the declaration of inputs as "Barrel-205 ltr." instead of "Barrel 200/210 ltrs." and "Lubrizol-74" instead of "Lubrizol-6665." The Tribunal ruled that minor procedural lapses should not disentitle the appellants from credit, citing Circular No. 441/7/99-CX. The appeal was allowed with consequential relief to the appellants.