1996 (6) TMI 216 - AT - Central Excise

Summary

The appellants operated under Modvat scheme, then under Exemption Notification No. 1/93-C.E., and later back to Modvat. They claimed credit on inputs but were denied for lack of documentary evidence. The Collector upheld the denial, leading to an appeal. The Tribunal allowed the appeal, directing the Assistant Collector to examine the documents for a fresh decision.