1999 (10) TMI 239 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed waiver of pre-deposit and stay of recovery of Modvat credit of Rs. 3,88,667 disallowed for being taken on original invoices instead of duplicate copies as required by Rule 57G(2A). The Tribunal noted conflicting decisions and referred the matter to a larger Bench.