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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Appellate Tribunal allows appeal, overturns denial of credit for inputs declared prior to Modvat credit</h1> The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the denial of credit for inputs declared by the appellants in their letter dated ... Modvat - Declaration The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the denial of credit for inputs declared by the appellants in their letter dated 22-11-1993. The denial was deemed unjustified as the inputs had been declared prior to taking Modvat credit. The impugned order was set aside, providing consequential relief to the appellants. (Case citation: 1999 (3) TMI 138 - CEGAT, New Delhi)