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    <title>1999 (1) TMI 247 - CEGAT, MADRAS</title>
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    <description>Delay condonation application for Revenue appeal against Order-in-Appeal was granted by the Tribunal due to the Chief Commissioner&#039;s diligent efforts in seeking input from other Commissionerates. The Tribunal upheld the eligibility of Modvat credit for spares like Felt and bronze seive mesh based on precedent judgments, dismissing the Revenue&#039;s stay application. The Revenue appeal was ultimately dismissed as the Tribunal applied the ratio of previous decisions to conclude lack of merit in the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92903</link>
      <description>Delay condonation application for Revenue appeal against Order-in-Appeal was granted by the Tribunal due to the Chief Commissioner&#039;s diligent efforts in seeking input from other Commissionerates. The Tribunal upheld the eligibility of Modvat credit for spares like Felt and bronze seive mesh based on precedent judgments, dismissing the Revenue&#039;s stay application. The Revenue appeal was ultimately dismissed as the Tribunal applied the ratio of previous decisions to conclude lack of merit in the appeal.</description>
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