2000 (2) TMI 118 - AT - Central Excise

Summary

The appeal before Appellate Tribunal CEGAT, New Delhi questioned whether the original invoice is a valid document for claiming Modvat credit. Rule 57G(2A) allows credit if duplicate copy is lost in transit. Since the appellant did not claim loss of duplicate copy, Modvat credit was denied. Other issues raised will be considered by a 2-member Bench.