1998 (10) TMI 507 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled that an invoice issued before 1-4-94 by M/s. Indian Oil Corporation Ltd. could be considered a valid document for claiming Modvat credit. The Tribunal held that documents issued by nominated PSUs serving the purpose of certifying duty payment were acceptable, even if not specifically listed in the notifications. The appeal from the Revenue was dismissed.