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of <h1>Appellate tribunal denies Modvat credit for late endorsement on medicines under CETA; Revenue appeal succeeds</h1> <h3>COMMR. OF CUS. & C. EX., SURAT-I Versus UNIQUE PHARMACEUTICALS LAB</h3> COMMR. OF CUS. & C. EX., SURAT-I Versus UNIQUE PHARMACEUTICALS LAB - 2003 (160) E.L.T. 177 (Tri. - Mumbai) The appellate tribunal ruled in favor of the Revenue, disallowing Modvat credit to the respondents for medicines manufactured under Chapter 30 of CETA, 1985. The tribunal found that the endorsement showing transfer of goods to the respondents was made six years after the original bill of entry, rendering it invalid. The tribunal concluded that credit was not admissible based on the subsequent endorsement, overturning the previous decision and allowing the Revenue's appeal.
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