1996 (10) TMI 431 - AT - Central Excise

Summary

The appellants were denied Modvat credit for receiving goods for reprocessing. They claimed they received goods for reducing thickness, not reprocessing. However, they failed to provide evidence of payment or proper documentation, leading to dismissal of the appeal. (Citation: 1996 (10) TMI 431 - CEGAT, NEW DELHI)