1998 (7) TMI 380 - AT - Central Excise

Summary

The appeal involved whether Modvat credit can be denied for incomplete invoice details. The appellants manufacture ingots and were denied credit for missing manufacturer details in invoices. The Tribunal allowed the appeal, stating that the missing details were subsequently provided, making the defect curable, and upheld the Modvat credit eligibility. Penalty imposed was also set aside.