1999 (10) TMI 163 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA allowed the appeal regarding Modvat credit denial of Rs. 43,622.00 and a personal penalty of Rs. 1500.00 imposed due to improper pre-authenticated invoices with rubber-stamped "Duplicate Transporter's Copy." The Tribunal found the invoices properly printed with "Transporter's Copy" and pre-authenticated, rejecting the Revenue's argument for full pre-printing and officer details. The appeal was allowed, and the Orders of the authorities below were set aside.