Appellate Tribunal overturns denial of Modvat Credit due to damaged invoices in fire incident

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of Smt. Archana Wadhwa regarding the denial of Modvat Credit of Rs. 51,954 due to damaged invoices in a fire at the Transport Premises. The Tribunal held that the appellants cannot be held responsible for the situation and overturned the decision, allowing the credit.

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The Appellate Tribunal CESTAT, Mumbai allowed the appeal of Smt. Archana Wadhwa regarding the denial of Modvat Credit of Rs. 51,954 due to damaged invoices in a fire at the Transport Premises. The Tribunal held that the appellants cannot be held responsible for the situation and overturned the decision, allowing the credit.

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