2002 (1) TMI 1110 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants against the denial of Modvat credit. The Tribunal found that although the documents initially lacked required particulars, the necessary information was later provided on the back of the documents. Since the supplier was registered with Revenue authorities and the required information was supplied, the denial of credit was deemed unsustainable. The impugned order was set aside, and the appeal was allowed.