2001 (8) TMI 844 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal against the Commissioner's order allowing Modvat credit on invoices lacking vehicle number and time of removal details. The Tribunal held that absence of vehicle number does not invalidate invoices, and absence of time of removal is a remediable defect. The duty paid by the manufacturer was visible on the invoice, justifying the credit. The appeal was dismissed.