1998 (12) TMI 221 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta allowed the appeal and remanded the matter for fresh adjudication after setting aside the Collector's order disallowing Modvat credit to the appellants. The Tribunal found that the earlier order confirming the disallowance was not legal as it was no longer in existence. The matter was required to be reconsidered, taking into account the pleas made by the appellants. The appeal was disposed of by way of remand.