2001 (2) TMI 457 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the revenue against the Commissioner (Appeals) order granting Modvat credit based on a photocopy of invoice. The Tribunal held that Modvat credit cannot be availed on the strength of a photocopy of the invoice, citing a previous decision. The impugned order was set aside, and the appeals were allowed.