1998 (2) TMI 319 - AT - Central Excise

Summary

The case involved denial of Modvat credit amounting to Rs. 3,48,806/- due to discrepancies in classification of inputs. The Tribunal found that minor variations in classification are not sufficient for denial of credit. The impugned order was set aside, appeal was allowed, and consequential relief was granted. The stay application was also disposed of.