2001 (1) TMI 169 - AT - Central Excise

Summary

The Revenue appealed against allowing Modvat credit to M/s. Rine Engineering based on unauthenticated invoice for angles, channels, etc. The Tribunal found no proof that the inputs were not used in manufacturing final products, so upheld the credit. However, Modvat credit was denied due to unauthenticated invoice from a second stage dealer. The appeal was partly allowed.