https://www.taxtmi.com/caselaws?id=91389 A short delay in filing an appeal may be condoned where the explanation is reasonable and the refusal to condone is unjustified; on the facts, the 25-day delay was condoned. PVC bending strips used in manufacture were treated as eligible inputs for Modvat credit because the same issue had already been decided in favour of the assessee in an earlier appeal; credit was therefore admissible. en-us Fri, 16 Apr 1999 00:00:00 +0530 Mon, 17 Oct 2011 16:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91389 A short delay in filing an appeal may be condoned where the explanation is reasonable and the refusal to condone is unjustified; on the facts, the 25-day delay was condoned. PVC bending strips used in manufacture were treated as eligible inputs for Modvat credit because the same issue had already been decided in favour of the assessee in an earlier appeal; credit was therefore admissible. Case-Laws Central Excise Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91389