2001 (7) TMI 558 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s Supersack, allowing Modvat credit based on an annexure authenticated by the Range Superintendent, despite Revenue's disapproval. The annexure issued by the customer of the appellant was deemed a proper document for availing the credit, satisfying the definition of invoice under Rule 52A. The appeal was allowed.