1999 (1) TMI 120 - Commissioner - Central Excise

Summary

The Commissioner of Central Excise & Customs (Appeals) found that Modvat credit cannot be denied solely due to procedural irregularities. The appellants maintained private records showing receipt and utilization of goods, which the adjudicating authority did not consider. The case was remanded back for a fresh decision considering the private records. The appeal was disposed of by way of remand.