1996 (4) TMI 346 - AT - Central Excise

Summary

The appeal dealt with Modvat Credit for HDPE Granules not declared initially. The appellants did not declare HDPE granules as an input but later sought permission for using them, which was granted. The Tribunal allowed the appeal, stating that the appellants satisfied the authorities by seeking permission for using the HDPE granules, thus granting them the benefit of Modvat Credit.