2003 (1) TMI 513 - AT - Central Excise

Summary

The appeal involved Modvat credit issue due to a change in documentation requirements. The appellant's credit was reversed for using an invalid certificate instead of a supplementary invoice. The appellant cited a Board Circular for simplification. The Commissioner (Appeals) upheld the reversal, leading to the appeal. The amendment requiring a supplementary invoice was issued after the certificate was used. The tribunal extended Modvat benefit to the appellant due to the transitional period's confusion. The appeal was allowed with consequential benefits.