2005 (11) TMI 401 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai allowed six appeals filed by the appellants regarding availment of credit under Notifications 32/94-C.E. (N.T.) & 33/94-C.E. (N.T.). The Commissioner (Appeals) had dismissed the appeals for not submitting triplicate copies of invoices, but since Notification No. 34 allows credit based on original dealer's invoice, the Tribunal set aside the order and allowed the appeals.