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of <h1>Commissioner's appeal on Modvat credit rejected due to delay by CEGAT.</h1> The appeal filed by the Commissioner of Central Excise, Indore against an Order-in-Appeal in favor of M/s. J.K. Industries regarding Modvat credit was ... Appeal Limitation The Commissioner of Central Excise, Indore filed an appeal against an Order-in-Appeal that favored M/s. J.K. Industries in a case involving Modvat credit. The appeal was filed late due to instructions from the Board but was rejected by the Appellate Tribunal CEGAT, New Delhi as the delay was not justified. The appeal was consequently rejected.
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