1997 (10) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi addressed the denial of Modvat credit by the Assistant Collector in the case of M/s. Supra Sales Corporation. The Tribunal clarified that documents issued by a registered person prior to registration could be accepted for Modvat credit eligibility. The matter was remanded for verification by the Assistant Commissioner, emphasizing that credit should not be denied based on the timing of registration.