1999 (12) TMI 254 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by Revenue challenging the correctness of an order allowing Modvat credit on goods transferred between vehicles without the jurisdictional Range Officer's endorsement. The Tribunal held that the procedural lapse of not endorsing the invoices does not disentitle the manufacturer from claiming Modvat credit.