2002 (10) TMI 131

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..... on by drawing a statement of case together with materials relevant for answering the question :- "Whether the Tribunal was correct in extending Modvat credit on inputs received under cover of endorsed invoice when such endorsement is not a document prescribed under Rule 57G (3) of the Central Excise Rules, 1944." STATEMENT OF FACTS 2. Revenue had filed an appeal in E/35/98 arising out of Ord .....

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..... aying documents could be verified. 3. The Commissioner (Appeals) accepted their plea and set aside the Order-in-Original passed by the AC. The Tribunal in their Final Order No. 1905 1906/99, dated 30-7-99 upheld the order of the Commissioner (Appeals) and rejected the Revenue's appeal in view of Board's Circular No. CBEC/275/109/96, dated 26-11-96 which was binding on the authorities as noted .....

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