2000 (7) TMI 330 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the Modvat credit issue. The Assistant Commissioner had denied the credit, but the Commissioner (Appeals) overturned this decision. The Tribunal upheld the Commissioner's decision, stating that the invoices were in the name of the appellant, despite the address error, and the goods were duty paid. The appeal by the Revenue was rejected.