2002 (10) TMI 394 - AT - Central Excise

Summary

The appeal was filed against Order-in-Appeal No. 58/2000 by M/s. Elgitread (India) Ltd. regarding Modvat credit denial due to incorrect color of invoices under Rule 57GG. The denial was deemed incorrect by the Tribunal as no Show Cause Notice was issued, and the refund claim was found to be within the time limit. The appeal was allowed, granting relief to the appellant.