2001 (11) TMI 682 - AT - Central Excise

Modvat/Cenvat - Duty paying documents - Gate pass - Invoice - Credit on further payment of additional duty

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the denial of Modvat credit on several grounds by the Commissioner (Appeals). The denial of credit of Rs. 14,093/-, 17,231/-, 52,194/- was set aside, with appropriate relief to be awarded. The issue of credit of Rs. 10,455/- and Rs. 11,220/- was referred back for further verification. The denial of credit of Rs. 31,745/- was upheld due to non-compliance with the necessary certificate requirement.