2003 (11) TMI 522 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal regarding Modvat credit denial due to unregistered depot and invoice issued in depot's name. The denial was not upheld as the depot registration rule came later. The invoice from factory to depot did not need appellant's name, but the depot invoice did, making the credit eligible. The order was set aside and appeal allowed with consequential benefit.