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of <h1>CEGAT Mumbai allows appeal, remands case for invoice authentication for credit extension. Modvat credit defect deemed curable.</h1> <h3>GARDEN SILK MILLS LTD. Versus COMMISSIONER OF C. EX. & CUS., SURAT</h3> The Appellate Tribunal CEGAT, Mumbai allowed the appeal, remanding the case for authentication of invoices to extend credit to the assessee. The defect in ... Modvat/Cenvat - Duty paying documents The Appellate Tribunal CEGAT, Mumbai allowed the appeal by remanding the case to the jurisdictional Asstt. Commissioner for authenticating invoices to extend credit to the assessee. The defect in availing Modvat credit was considered curable, and the authorities were directed to provide the opportunity for rectification.
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