2003 (7) TMI 366 - AT - Central Excise

Summary

The appeal was filed against the denial of refund claim for Modvat credit due to improper documents issued by the supplier. The godown from where the goods were cleared was not included in the supplier's registration certificate, making it unauthorized. The Tribunal upheld the decision to disallow the refund claim, as the documents were not valid for claiming Modvat credit. The appeal was dismissed.