1997 (9) TMI 316 - AT - Central Excise

Summary

The appeal was dismissed by the Appellate Tribunal CEGAT, New Delhi as the appellants failed to substantiate their claim for Modvat credit of Rs. 1,48,230/- due to invalid documents. The Commissioner's order confirming the rejection of the credit and imposing a penalty of Rs. 10,000/- was upheld. The appellants did not provide necessary documents or evidence to prove their case, leading to the dismissal of the appeal under Rule 11 of the CEGAT (Procedure) Rules.