1999 (12) TMI 637 - AT - Central Excise

Summary

The Department appealed against the Commissioner (Appeals) decision to allow Modvat credit of Rs. 5,442.34 to the respondents based on an extra copy of invoice, not a valid duty paying document. The Appellate Tribunal found merit in the Department's appeal, noting deficiencies in the invoice and ruled in favor of the Department, setting aside the earlier decision.