2002 (10) TMI 542 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant, Smt. Archana Wadhwa. The appellant was allowed to take credit based on invoices from a registered dealer, even though the dealer's registration was later canceled. The tribunal found no evidence to invalidate the invoices issued before the cancellation, so the demand of duty and penalty imposed on the appellant was set aside. The appeal was allowed with consequential relief to the appellant.