2002 (6) TMI 251 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by the Revenue regarding Modvat credit denial due to unauthenticated invoices. The Tribunal ruled that procedural lapse should not hinder natural justice, and since duty payment evidence was not disputed, Modvat credit should not be denied. The appeal was dismissed. (Case citation: 2002 (6) TMI 251 - CEGAT, BANGALORE)