2001 (9) TMI 964 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Chennai allowed the appeal and remanded the case back to the original authority for reexamination of documents related to Modvat credit disallowance on the basis of improper documents. The Tribunal emphasized the need to consider Rule 57-S(5) and Rule 52A in determining the eligibility of credit.