2002 (4) TMI 173 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants regarding the disallowed Modvat credit on a Bill of Entry. The Tribunal found that the endorsement by a sister concern was valid as both units were related, and the appellants had received the entire consignment. The appeal was allowed, and the impugned order was set aside.