1998 (8) TMI 294 - AT - Central Excise

Summary

The case involved a dispute over Modvat credit taken by the appellants based on an invoice that did not show payment of duty. The appellate authority disallowed the credit as the appellants failed to produce the required evidence of duty payment. The plea to produce evidence at a later stage was rejected, emphasizing the need for appellants to prove duty payment before claiming Modvat credit. The appeal was rejected by the Tribunal.