Rubber Stamp Documents Valid for Modvat Credit: CEGAT Decision Upheld

The Appellate Tribunal CEGAT, New Delhi upheld the decision of the Commissioner of Central Excise (Appeals) allowing Modvat credit for documents marked by rubber stamp even if not pre-printed, rejecting the Revenue's appeal.

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The Appellate Tribunal CEGAT, New Delhi considered whether documents marked by rubber stamp were valid for Modvat credit. The Commissioner of Central Excise (Appeals) allowed Modvat credit even if invoices were not pre-printed. The Tribunal upheld this view and rejected the Revenue's appeal.

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