1994 (10) TMI 190 - AT - Central Excise

Summary

The appeal was filed against the rejection of modvat credit based on undated endorsements on 2 Gate Passes. The Tribunal found the lack of dated endorsements and invoice particulars hindered proper investigation, leading to the appeal being rejected. The decision in the case of S.B.S. Organics P. Ltd. was not followed as the evidence presented was insufficient for allowing modvat credit.