2003 (1) TMI 617 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department regarding the disallowance of Modvat credit by the Maharashtra Insecticides Ltd. The Tribunal held that the absence of a carbon "tick mark" on the duplicate copy of the invoice does not automatically disqualify it as a genuine duplicate. The Tribunal found no grounds for interference and upheld the Commissioner (Appeals) decision to allow the credit.