1999 (1) TMI 80 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the assessee against the impugned order dated 23-4-1997 passed by the Commissioner (Appeal), Chandigarh. Two issues were involved: denial of credit of Rs. 26,249/- and denial of credit of Rs. 10,537/-. The Tribunal directed the Dy. Commissioner to reconsider both issues and pass an appropriate order after providing an opportunity to the appellant. The appeal was allowed by way of remand.