2001 (11) TMI 182 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants regarding the Modvat credit issue. The appellants manufactured 'Expanded Perlite Ore' and imported 'Perlite Ore' as input material. They paid additional customs duty on the imported material and took the Modvat credit before receiving the entire consignment. The Tribunal found the denial of Modvat credit unfair and allowed the appeal without imposing any penalty.