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<h1>Tribunal upholds Modvat credit despite procedural lapse.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, GUNTUR Versus MADRAS CEMENTS LTD.</h3> The Appellate Tribunal CEGAT, Bangalore dismissed the Revenue's appeal regarding Modvat credit denial due to unauthenticated invoices. The Tribunal held ... Modvat/Cenvat - Procedural lapses The Appellate Tribunal CEGAT, Bangalore dismissed the appeal filed by the Revenue regarding Modvat credit denial due to unauthenticated invoices. The Tribunal ruled that procedural lapse should not hinder natural justice, and since duty payment evidence was not disputed, Modvat credit should not be denied. The appeal was dismissed. (Case citation: 2002 (6) TMI 251 - CEGAT, BANGALORE)