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    <title>2002 (12) TMI 477 - CEGAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, rejecting the denial of Modvat credit and deeming the demand unsustainable due to the lack of detailed input description and the absence of evidence supporting the limitation argument. The reference to a previous favorable order by the Commissioner (Appeals) further strengthened the appellant&#039;s case, resulting in the appeal being allowed.</description>
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      <description>The Tribunal ruled in favor of the appellant, rejecting the denial of Modvat credit and deeming the demand unsustainable due to the lack of detailed input description and the absence of evidence supporting the limitation argument. The reference to a previous favorable order by the Commissioner (Appeals) further strengthened the appellant&#039;s case, resulting in the appeal being allowed.</description>
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