Appellant granted relief for Modvat credit on branded goods after complying with procedures

The appeal was allowed, granting the appellant consequential relief regarding the Modvat credit of Rs. 23,200 taken for duty on branded goods following a High Court order in 1994. The appellant had complied with procedures, declared inputs, paid duty, and subsequently paid duty on branded goods to claim the credit.

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The dispute in the appeal was about Modvat credit of Rs. 23,200 taken by the appellant for duty on branded goods. The appellant had followed the procedure before a High Court order in 1994. The appellant had declared the inputs and paid duty before the order, then decided to pay duty on branded goods and took Modvat credit. The appeal was allowed with consequential relief to the appellant.

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