2002 (9) TMI 784 - AT - Central Excise

Summary

The judgment involves a recall application for an order rejecting a ROM application. The appellants sought Modvat credit based on original invoices, claiming the duplicate copy was lost. The Assistant Commissioner did not properly consider the application. The Tribunal remanded the matter for proper adjudication of Modvat credit eligibility. The orders of the lower authorities were set aside, and the appeal was allowed for remand.