CEGAT Dismisses Revenue Appeal on Modvat Credit for Capital Goods Due to Minor ECC Code Error

The Appellate Tribunal CEGAT in New Delhi dismissed the Revenue appeal regarding Modvat credit availed by the respondents on capital goods. The Commissioner noted a minor mistake in ECC Code No. on the invoices but allowed the credit as the divisions belonged to the same company. The appeal was found to have no merit and was dismissed.

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The Appellate Tribunal CEGAT in New Delhi dismissed the Revenue appeal regarding Modvat credit availed by the respondents on capital goods. The Commissioner noted a minor mistake in ECC Code No. on the invoices but allowed the credit as the divisions belonged to the same company. The appeal was found to have no merit and was dismissed.

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