2002 (11) TMI 708 - AT - Central Excise

Summary

The appeal by M/s. Bharat Industrial Works (P) Ltd. questioned the availability of Modvat Credit based on invoices marked as "duplicate for transporter" by hand. The Modvat Credit was disallowed initially, but the Tribunal ruled in favor of the Appellants, stating that the invoices from October and November 1994 were valid for claiming Modvat Credit, and missing particulars were considered curable defects. The appeal was allowed.