1997 (7) TMI 259 - AT - Central Excise

Summary

The appeal involved issues of eligibility for Modvat credit and duty payment on exported goods. The Tribunal admitted the appeal for hearing. The Tribunal allowed waiver of pre-deposit for disallowed credit of Rs. 7,770/- due to minor invoice defect. For Rs. 33,875/- duty amount, the appellants were directed to deposit the amount due to lack of required export document, AR 4, but penalty pre-deposit was waived with recovery stayed pending appeal. Compliance was required by 17th Sept. 1997.