2000 (1) TMI 353 - AT - Central Excise

Summary

The appellate tribunal dismissed the appeal filed by the department against the decision of the Commissioner (Appeals), Baroda, allowing Modvat credit based on a xerox copy of the depot invoice. The tribunal held that the duty had been paid and the input used in manufacturing the final product, concluding that the duty paying document was not misused. The appeal was rejected, confirming the Commissioner's order. (Case: Appellate Tribunal CEGAT, Mumbai, Citation: 2000 (1) TMI 353 - CEGAT, Mumbai)