2003 (10) TMI 501 - AT - Central Excise

Summary

The issue in the appeal was the availability of Modvat credit on a duplicate copy of the invoice. The authorities denied the credit because the supplier did not submit the duplicate copy and triplicate copy of the Bill of Entry. The Tribunal ruled in favor of the appellants, stating that the non-submission of documents by the supplier should not penalize the appellants who received the goods with valid documents. The appeal was allowed, and the disallowance of Modvat credit was set aside.