2000 (12) TMI 381 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the Appellant against the denial of Modvat credit. The Tribunal found that the invoice issued by the wholesale dealer of the manufacturer, which contained all required particulars, was valid as per Notification No. 15/94. Therefore, the denial of the benefit was set aside, and the appeal was allowed.