2001 (4) TMI 482 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled that Bralco Metal Industries could not take credit on an invoice issued to another person for duty paid on copper scrap. The Commissioner (Appeals) had allowed the credit, but the Tribunal disagreed, stating that the invoice must be specific to the consignee for credit to be taken. The appeal was allowed, and the Assistant Collector's order denying credit was upheld.