2003 (7) TMI 523 - AT - Central Excise

Summary

The case involved whether the assessee could claim Modvat credit based on a certificate from a custom appraiser in a foreign post office. Both lower authorities denied the credit, but a circular from the Board supported the claim. The appellate tribunal set aside the order, allowing the assessee to claim Modvat credit. (2003 (7) TMI 523 - CESTAT, MUMBAI)