1998 (8) TMI 330 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a Modvat assessee regarding two issues: (i) Exclusion of packing and forwarding charges from assessable value, and (ii) Validity of invoice not pre-printed as "Original," "Duplicate," and "Triplicate." The Tribunal held that the charges should not be excluded and a rubber-stamped invoice is valid for Modvat credit. The appeal was allowed with consequential relief granted to the appellants on these two points.