1998 (6) TMI 182 - AT - Central Excise

Summary

The case involved denial of Modvat credit of Rs. 15,816.89 on the ground that the invoice mentioned 'delivery at Varanasi'. The Assistant Commissioner held that credit was wrongly taken as transport details were not mentioned. However, the appellate authority ruled in favor of the appellant, stating that all required particulars were in order for Rule 57GG invoices, allowing the credit. The appeal was allowed, and the impugned order was set aside.