1999 (2) TMI 144 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the Revenue's appeal against the order-in-appeal dated 31-12-1997. The Tribunal held that Modvat credit cannot be allowed for invoices issued by unregistered dealers after 31-12-1994. The appeal was allowed as the invoices were issued by unregistered dealers and not valid duty paying documents.