2001 (11) TMI 211 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal against the denial of Modvat credit due to loss of duplicate invoice during transit. The appellant established the loss and informed the authorities, leading to the appeal being allowed based on the Tribunal's decision regarding transit and credit permission requirements. The impugned order was set aside, and the appeal was allowed.