1996 (9) TMI 411 - AT - Central Excise

Summary

The appellate tribunal allowed the appeal for final disposal. Modvat credit was denied on the basis of original invoices instead of prescribed duplicate copies. The denial of Modvat credit on inputs used in manufacturing packing material for excisable final products was overturned. The case was sent back to examine the claim for misplacement of duplicate invoices and allow Modvat credit on original invoices if found valid. The appeal was disposed of accordingly.