2000 (12) TMI 391 - AT - Central Excise

Summary

The Revenue appeal was against disallowance of Modvat credit due to invalid documents. The Commissioner (Appeals) allowed the claim based on documents from a public sector unit and following relevant notifications and a Bombay High Court judgment. The Appellate Tribunal rejected the Revenue appeal, citing that the pre-authentication issue was addressed properly, and the Commissioner's decision was upheld.