2003 (1) TMI 629 - AT - Central Excise

Summary

The appeal was admitted as the impugned order disallowing Modvat credit was against the law. The appellants' refund claim was not time-barred as the debit entry was made under protest during the appeal process. The Commissioner (Appeals) set aside the order and allowed the Modvat credit. The impugned order was set aside, and the appeal was accepted with consequential relief.