2006 (2) TMI 51 - AT - Central Excise

Central Excise Modvat credit In the absence of duplicate copy of invoice (Transporter copy) credit is allowable on original copy

Summary

The appellate tribunal in Mumbai allowed the appeal regarding denial of Modvat credit on inputs due to the absence of the transporter copy of the invoice. The tribunal referred to relevant case laws and rules, stating that credit can be availed on the original invoice when the transporter copy is missing, as long as there is no dispute about the receipt of goods. The tribunal set aside the disallowance of credit by the lower authorities and allowed the appeal.