2002 (11) TMI 730 - AT - Central Excise

Cenvat / Modvat Credit - Valid duty paying documents - rectification of mistake - Held that - The deficiencies are such which are of procedural nature and on rectification the documents become valid for availing the credit. The deficiencies pointed out are such which will not have any adverse effect on the duty paying character of the goods.

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal filed by the Revenue as the deficiencies in availing credit were rectified, making the documents valid for availing credit without adverse effects on duty paying character of goods. Citation: 2002 (11) TMI 730 - CEGAT, Mumbai.