1997 (7) TMI 422 - Commissioner - Central Excise

Summary

The appeal by M/s. Polymer Papers Limited against Order-in-Original No. 27/96 was allowed by the Commissioner of Central Excise (Appeals), New Delhi. The denial of Modvat credit of Rs. 44,350 was overturned because stamped invoices were accepted based on Circular No. 252/36/96-CX. The decision was influenced by a similar case involving M/s. Supreme Vinyle Products, where substantive benefit was not denied on technical grounds.