2003 (7) TMI 631 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal by Shri Gowri Shankar, setting aside the Commissioner (Appeals)'s order denying credit for duty paid on an invoice. The Tribunal ruled that the appellant, who lost the duplicate invoice, could claim credit on the original copy under Rule 57G(2A) introduced after the invoice was issued. The appellant's request for credit was granted, subject to furnishing an undertaking to the Asst. Commissioner.