2000 (10) TMI 914 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed Modvat credit of Rs. 20,439/- as per the decision in M/s Moosa Haji Patrawala Ltd. v. CCE Bombay-I. The matter of Rs. 1,08,500/- credit denied due to unauthenticated invoices was remanded for verification. Modvat credit of Rs. 1,789/- was allowed as it was taken before the amendment to Rule 57G came into force. The appeal was disposed of accordingly.