2006 (7) TMI 556 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the respondents regarding eligibility for Cenvat credit on capital goods based on supplementary invoices. The Department alleged inadmissible credit of Rs. 34,060, but the Commissioner (Appeals) allowed the appeal of the respondents citing a CBEC Circular. The appeal by the revenue was dismissed.