2000 (4) TMI 122 - AT - Central Excise

Summary

The appeal was against the Order-in-Appeal passed by the Commissioner (Appeals), Chandigarh regarding Modvat credit. The appellant availed credit on red-colored invoices meant for duplicate for transporter. The authorities denied credit as the word "red" was missing in some invoices. The Tribunal allowed the appeal, stating that since the invoices were red and authenticated as duplicates, the Modvat credit should not have been denied.