1999 (3) TMI 161 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the denial of Modvat credit due to missing PLA entry numbers on invoices and the use of extra invoice copies. The appellants failed to provide evidence of duty payment, leading to the rejection of their appeal. The decision was supported by previous tribunal rulings. The appeal was ultimately rejected, finding no legal issues in the lower authorities' decision.