1997 (1) TMI 183 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants who were denied modvat credit by the Collector of Central Excise, Jaipur. The denial was based on a minor discrepancy in the width of hot rolled steel strips declared by the appellants. The Tribunal held that such minor discrepancies do not disentitle the appellants from claiming modvat credit, and therefore, set aside the Collector's order.