2001 (6) TMI 156 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellants regarding denial of Modvat credit based on an invoice issued by a registered dealer. The Tribunal found the dealer's invoice to be regular and proper modvatable document, citing previous decisions. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants. Stay petition was also disposed of. (Case citation: 2001 (6) TMI 156 - CEGAT, Kolkata)