2002 (2) TMI 990 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that Modvat credit can be availed even if invoices are not pre-authenticated. The Tribunal held that non-authentication of invoices is a curable defect and the Modvat credit can be obtained from the supplier of the goods. The appeal filed by the Revenue was rejected, and the respondents were deemed eligible to avail of the Modvat credit.