2003 (3) TMI 741 - AT - Central Excise

Summary

The assessee imported a texturizing machine and took mod vat credit of the C.V.D. paid. The credit was denied on the ground that it was taken on a zerox copy of the duplicate bill of entry. The Appellate Tribunal ruled in favor of the assessee, stating that the denial of credit on technicalities was wrong. The appeal was allowed with consequential benefits.