Invoice without duty payment details ineligible for Modvat credit; Tribunal reverses Commissioner's decision.

The Appellate Tribunal CESTAT, Mumbai held that an invoice without duty payment details is ineligible for Modvat credit. The Commissioner's decision allowing the credit was reversed, and the department's appeal was successful.

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The Appellate Tribunal CESTAT, Mumbai ruled that an invoice lacking details of duty payment cannot be used for Modvat credit. The Commissioner's decision to allow credit was overturned, and the department's appeal was granted. (2004 (1) TMI 610 - CESTAT, MUMBAI)

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