2001 (1) TMI 582

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...., for the Respondent. [Order]. - The brief facts of the case are that this Tribunal disallowed the appeal of the Commissioner of Central Excise, Coimbatore vide Order No. 1591/1991, dated 16-6-1997. The appeal was filed against the order of the Commissioner (Appeals) in which he had allowed the Modvat credit availed on the documents not prescribed under Rule 57G to the respondents. The Tribu....

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....Modvat credit would be available so long as the particulars as are required to be furnished in the documents under which the goods are to move for Modvat purpose in terms of Notification 16/94 or any other Notification issued in this regard are there. In this view of the matter, the Tribunal upheld the order passed by the lower appellate authority. The Tribunal in its decision in this regard also ....