2002 (1) TMI 1156 - AT - Central Excise

Summary

The appeal was filed against the disallowance of credit on inputs by the Commissioner (Appeals). The appellant could not appear in person due to unavoidable circumstances. The Commercial invoice showed excise duty separately, and the credit was granted. As no evidence was provided that the supplier did not pay duty, the denial of credit was overturned, and the appeal was allowed.