CEGAT grants waiver for missing Modvat credit triplicate copy; EDP copy contention.

The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit for duty and penalty in a case where Modvat credit was denied due to a missing triplicate copy of Bill of Entry. The appellants argued that the produced EDP copy should qualify as a Modvat document. Further proceedings are subject to the Ministry's order.

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The Appellate Tribunal CEGAT, Mumbai granted waiver of pre-deposit for duty confirmed and penalty in a case where Modvat credit was denied due to missing triplicate copy of Bill of Entry. The appellants claimed to have produced an EDP copy which should qualify as Modvat document. Ministry's order is required for further proceedings.

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