2002 (6) TMI 367 - AT - Central Excise

Summary

The appeal involved whether Modvat credit is available on invoices with handwritten changes from "Quadruplicate for Assessee" to "Duplicate for transporter". The Appellants used quadruplicate copies as duplicate for Modvat credit, which is not permissible. The Tribunal found the handwritten changes unacceptable, stating that duty paying documents must be proper. Modvat credit was denied, but no penalty was imposed on the Appellants. Appeal partly allowed.