1998 (9) TMI 321 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta allowed the appeal regarding disallowance of Modvat credit of Rs. 17,353.00 to the appellants. The Tribunal found that the denial of credit due to missing manufacturer's name on the dealer's invoice was not justified and the appellants should have been given a chance to rectify the issue. The matter was remanded back to the Assistant Commissioner for reconsideration based on the rectified invoice and original manufacturer's invoices. The appeal was allowed.