2000 (5) TMI 767 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal regarding Modvat credit, stating that the Challan issued under Rules 52A and 173G of the Central Excise Rules, 1944 could be considered a valid document for granting credit. The Tribunal found that the Challan contained all necessary details as required under Rule 52A, making it a valid invoice for Modvat credit purposes. The appeal was allowed, and the stay petition was disposed of.