2001 (7) TMI 631 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against allowing Modvat Credit for cables to M/s. Gangeshwar Ltd. The Deputy Commissioner disallowed the credit due to a missing declaration, but the Commissioner (Appeals) allowed it. The issue was about the declaration, not the eligibility of cables for Modvat Credit. The appeal was rejected as the eligibility issue was not disputed by the lower authorities.