2002 (6) TMI 148 - AT - Central Excise

Summary

The appeal was filed against the denial of Modvat Credit due to using original invoices instead of prescribed duplicate copies. The appellants argued that the restriction should not apply to invoices issued before the relevant notification. However, the Tribunal upheld the denial of credit based on the Supreme Court's decision that credit can only be taken within six months from the date of the duty-paying document. The penalty on the appellants was set aside.