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        Central Excise

        2004 (1) TMI 609 - AT - Central Excise

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        Invalid invoice by MSTC Ltd. invalid for Modvat credit. CESTAT Mumbai rules in favor of the department. The Appellate Tribunal CESTAT, Mumbai ruled that the invoice issued by M/s. MSTC Ltd. was invalid for availing Modvat credit due to missing vital ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Invalid invoice by MSTC Ltd. invalid for Modvat credit. CESTAT Mumbai rules in favor of the department.

                                The Appellate Tribunal CESTAT, Mumbai ruled that the invoice issued by M/s. MSTC Ltd. was invalid for availing Modvat credit due to missing vital particulars regarding duty payment. The Tribunal set aside the Commissioner (Appeals) decision and allowed the department's appeal.


                                The Appellate Tribunal CESTAT, Mumbai ruled that the invoice issued by M/s. MSTC Ltd. did not contain vital particulars regarding payment of duty, making it invalid for availing Modvat credit. The Commissioner (Appeals) had allowed the credit, but the Tribunal set aside the order and allowed the department's appeal.
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