2000 (3) TMI 428 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal filed by the appellant regarding the denial of credit for duty paid on aluminium sheets. The Commissioner's decision to deny credit based on different suppliers of goods and invoice issuers was overturned. The Tribunal emphasized that as long as duty was paid on the goods received, credit should not be denied solely based on different suppliers. The appeal was allowed, and the impugned order was set aside.