2006 (12) TMI 435 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad dismissed the Revenue's appeal against the Commissioner (Appeals) order allowing Modvat credit based on provisional invoices. The inputs were received, duty paid, and used in manufacturing final products. Rule 57G provisions are clarificatory and in line with Modvat Credit Rules. The appeal was dismissed.