2005 (1) TMI 562 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat credit due to some invoices not being 'duplicate for transporter copy' and not in the name of the appellant. The appellant did not contest this, and as per a previous Tribunal ruling, credit can be taken on the original invoice only after permission from the proper office if the duplicate copy is lost during transit. Since no such request was made and some invoices were not in the appellant's name, the credit was rightly denied. The appeal was dismissed. (2005 (1) TMI 562 - CESTAT, NEW DELHI)