2003 (10) TMI 225

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....als) allowing Modvat credit of Rs. 22,311/- on capital goods to the respondents for the period January-February, 1999. The original authority had disallowed the above credit on the ground that the same had been taken on the basis of an invalid document, namely, dealer's invoice not pre-authenticated as required under Rule 57-G. The Commissioner (Appeals) however, allowed the credit holding that th....

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....CE, Meerut [2000 (117) E.L.T. 741] Multifilm Plastics v. CCE, Pune [2003 (58) RLT 1044] The learned Counsel for the respondents relies on the Board's circular ibid and the Tribunal's decision in Vikrant Tyres (supra). 3. I have examined the submissions and the case law cited. It is found that, among the cited cases, the Board's circular dated 23-2-1999 was considered only in the case of Vikrant....