2000 (10) TMI 660 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant regarding disallowed Modvat credit and penalty. The disallowance was based on the invoice not being a proper modvatable document, but the Tribunal found that the appellant had produced both original and carbon copies, making it eligible for Modvat credit. The impugned order was set aside, and the appeal was allowed with consequential relief to the appellants.