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of <h1>CEGAT Kolkata Grants Stay, Overturns Modvat Credit Denial. Valid Registration Certificate Renders Denial Unjust.</h1> <h3>RAJASTHAN WIRE INDUSTRIES Versus COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II</h3> The Appellate Tribunal CEGAT, Kolkata allowed the stay application unconditionally, setting aside the denial of Modvat credit to the appellants. The ... Modvat/Cenvat - Validity of invoices issued by registered dealer The Appellate Tribunal CEGAT, Kolkata allowed the stay application unconditionally, setting aside the denial of Modvat credit to the appellants. The registration certificate of the dealer issuing the invoices was valid during the relevant time, so the denial was unjustified. The appeal was allowed with consequential relief to the appellants.
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