2000 (10) TMI 370 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi allowed the appeal by the appellants against the Additional Commissioner of Central Excise's demand of Rs. 47,936.84. The denial of Modvat credit was deemed unjustified as the invoices did not contain the duty rate, which was considered a flimsy ground. The Tribunal set aside the order and allowed the appeal.