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of <h1>CEGAT Allows Modvat Credit Appeals Due to Supplier Error</h1> <h3>RAJASTHAN CYLINDERS & CONTAINERS Versus COMMR. OF C. EX., JAIPUR</h3> RAJASTHAN CYLINDERS & CONTAINERS Versus COMMR. OF C. EX., JAIPUR - 2002 (148) E.L.T. 1227 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi allowed the appeals against denial of Modvat credit due to supplier's mistake in not submitting duplicate invoices. The appellants were receiving inputs from M/s. SAIL at Jaipur with duty paying documents on prescribed invoices. The Tribunal found that the Modvat credit was wrongly disallowed and set aside the orders, granting consequential relief to the appellants.
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