2000 (5) TMI 727 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed appeals by the department regarding denial of Modvat credit due to missing pre-printed serial numbers on invoices. The Tribunal did not accept an unreported decision cited by the department, but relied on previous decisions to support its ruling. Since there was no evidence that goods were not received or duty not paid, the appeals were dismissed.