1999 (3) TMI 172 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA admitted the appeal of M/s. Incab Industries Ltd. against Order-in-Appeal No. P/72/98, dated 20-4-1994 after waiving the pre-deposit penalty of Rs. 14,000. The case involved Modvat credit on invoices without pre-printed serial numbers, which was reversed by the appellant. The appeal was admitted as there was no dispute about the eligibility of inputs for credit, only procedural irregularities were noted.