2003 (5) TMI 380 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the appellants against the order denying Modvat credit due to failure to produce duplicate copies of invoices. The appellants were unable to produce the duplicate copies as they were retained by the Sales Tax Authorities during transit. The tribunal found that the appellants provided a certificate from the Sales Tax Authorities confirming the retention of the duplicate copies, and therefore, the credit cannot be denied. The impugned order was set aside, and the appeal was allowed.