2002 (1) TMI 1159 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the Revenue's appeal covering three aspects: 1) Disallowance of Modvat credit due to rubber-stamped invoices, 2) Defect in declaration regarding countervailing duty refund, and 3) Denial of Modvat credit for not having printed words on an invoice. The Tribunal found the Revenue's appeal lacking force in all three aspects.