2001 (12) TMI 146 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the appellant regarding denial of Modvat credit based on the use of rubber stamp on invoices by the first stage dealer. The Tribunal held that the rubber stamping is equivalent to marking as required by Rule 57GG(5)(b), and the Board's Circular allowed the use of rubber stamping until 31-3-97. The appeal was allowed, and the denial of Modvat credit was not justified.