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of <h1>Appellate Tribunal overturns denial of Modvat credit due to document discrepancies</h1> <h3>AMBE INDUSTRIAL ENTERPRISES PVT. LTD. Versus COMMISSIONER OF C. EX., PATNA</h3> AMBE INDUSTRIAL ENTERPRISES PVT. LTD. Versus COMMISSIONER OF C. EX., PATNA - 2002 (147) E.L.T. 995 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata reviewed a case where Modvat credit was denied due to discrepancies in documents. The Assistant Commissioner dropped proceedings, but the Commissioner (Appeals) reversed this decision. The Tribunal ruled in favor of the appellants, stating that non-authentication of challans and rubber-stamped invoices should not disallow credit. The Tribunal also found that mentioning goods in numbers instead of weight on return challans did not warrant credit disallowance. The Tribunal set aside the Commissioner's decision and restored the Assistant Commissioner's order.
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