2002 (9) TMI 521 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of the appellants who were denied Modvat credit of Rs. 19,350 by the Asst. Commissioner of Central Excise. The denial was based on the appellants not filing duplicate copies of invoices, but they had proof of submission. The Tribunal found the denial unjustified and set aside the Commissioner's order.