1997 (10) TMI 259 - AT - Central Excise

Summary

The Revenue appealed against the Commissioner (Appeals) Central Excise, Ghaziabad's order regarding credit taken on invoices. The Tribunal held that credit of Rs. 800/- was not permissible as duplicate invoices were detained by Trade Tax authorities. However, credit of Rs. 1,29,983/- was upheld as the suppliers purchased inputs directly from manufacturers, making the invoices valid duty paying documents. The appeal was rejected, except for the rejection of Rs. 800/-.