1996 (9) TMI 427 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeals regarding Modvat credit taken on certificates issued after receipt of inputs. The Tribunal held that there was no legal issue in taking credit on validly issued certificates, even if applied for at a later date. The appeals were not admitted and dismissed under the second proviso of Section 35B of the Central Excises and Salt Act, 1944.