2003 (7) TMI 113 - AT - Central Excise

Summary

The appeal was filed against the rejection of Modvat credit claim based on a supplementary invoice. The appellant argued that the notification allowing this credit had retrospective effect, citing relevant judgments. The Revenue opposed this, stating the notification was not retrospective. The Tribunal held that the notification was clarificatory and procedural, allowing the claim for Modvat credit based on supplementary invoices. The impugned order was set aside, and the appeal was allowed.