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of <h1>CEGAT Mumbai: Appeal Allowed, Pre-deposit Waived for Missing Transport Details on Invoices</h1> <h3>SMRUTI ORGANICS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE</h3> SMRUTI ORGANICS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, PUNE - 1998 (101) E.L.T. 74 (Tribunal) The Appellate Tribunal CEGAT, Mumbai allowed the appeal, waiving pre-deposit, as denial of credit due to missing transport details on invoices was deemed unjustified when duty had been paid upon receipt of inputs. The order confirming credit denial was set aside.
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