1999 (11) TMI 261 - AT - Central Excise

Summary

The appeal was against Order-in-Appeal No. 124/93, upholding the Order-in-Original directing to expunge Modvat credit irregularly taken. The appellant argued that internal document from higher-ups should be accepted for credit as a State Govt. undertaking. However, the Tribunal ruled that the internal document cannot substitute the prescribed duty paying document, leading to dismissal of the appeal.