2003 (7) TMI 196 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by M/s. Jaiswal Engg. Works (P) Ltd. against the Commissioner of Central Excise's order denying Modvat credit to M/s. Telco Ltd. The tribunal found that the appellants were not aggrieved persons as they were not directly affected by the disputed decision. The appeal was deemed non-maintainable.