1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Appellate Tribunal denies Modvat credit for invoices from non-registered dealers; remanded for verification. No penalty imposed.</h1> The Appellate Tribunal CEGAT, Kolkata denied Modvat credit to the appellants for invoices from non-registered dealers due to lack of proof and failure to ... Modvat/Cenvat - Duty paying documents - Penalty - Credit taken but not utilised The Appellate Tribunal CEGAT, Kolkata denied Modvat credit to the appellants for availing it based on invoices from non-registered dealers. The denial was upheld due to lack of proof of loss of duplicate invoice and failure to follow procedure. However, credit denial based on photocopy of duplicate invoice was also justified. An amount of Rs. 8,388.86 was denied as the invoice was issued by a non-registered dealer, but the appellants argued it was under Rule 52A. The matter was remanded for verification. No penalty was imposed as the law was unclear at the time and the credit was not utilized. Penalty of Rs. 25,000/- was set aside.
TaxTMI 
TaxTMI 
