1998 (6) TMI 166 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's reference application regarding the allowance of credit on a photocopy of a triplicate bill of entry for Modvat credit. The Tribunal found that no point of law arose as the Trade Notice issued by Bombay Customs House was relied upon, and the Revenue's interest was safeguarded by an indemnity bond executed by the respondent. The reference application was rejected.