2002 (11) TMI 226 - AT - Central Excise

Summary

The appellate tribunal upheld the decision to allow MODVAT credit on the original invoice, despite the Revenue's challenge. The Asstt. Commissioner's satisfaction about the loss of the duplicate invoice was deemed justified under Rule 57G(2A). The tribunal rejected the Revenue's appeal, citing a precedent that minor procedural irregularities should not deny credit to the assessee.