2001 (10) TMI 872 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the respondents, allowing Modvat credit on invoices lacking some prescribed particulars. The Tribunal found that the grounds for denial of credit were not clearly stated in the show cause notice. As the basic requirements for credit were met and the inputs were received in original packing, the credit was upheld, citing compliance with Rule 57GG. The appeal by the Revenue was rejected.