1997 (6) TMI 173 - AT - Central Excise

Summary

The department disallowed credit of Rs. 30,400/- as it was availed on the original invoice, not marked 'duplicate for transporter'. The appellant argued that this requirement was introduced after the invoice was issued, citing a Tribunal decision supporting their claim. The Tribunal agreed, setting aside the duty demand and penalty, allowing the appeal. (Case: Ms. Jyoti Balasundaram, J., 1997 (6) TMI 173 - CEGAT, NEW DELHI)