1997 (12) TMI 413 - AT - Central Excise

Summary

The appeal was filed by M/s. Metal Seam Company of India against the denial of Modvat credit by the Commissioner (Appeals), Allahabad. The issue was regarding the denial of credit on an extra copy of the invoice due to a fire accident destroying the original and duplicate copies. The Tribunal remanded the matter for re-examination by the Adjudicating Authority to verify the genuineness of the transaction and allowed the appeal by way of remand.