1998 (11) TMI 260 - AT - Central Excise

Summary

The judgment dealt with the admissibility of Modvat credit and validity of an invoice. The certificate issued by MMTC was found valid, but the invoice issued by an unregistered trader was deemed eligible after the trader got registered. The document in contest was a certificate issued by MMTC, which did not qualify under a specific notification but satisfied another notification. The appeal was dismissed as no merit was found.