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<h1>High Court upholds Tribunal decision on Modvat credit with forged invoices</h1> The High Court of Punjab & Haryana dismissed a Revenue petition challenging a Tribunal decision on Modvat credit claimed using forged invoices. The ... Reference to High Court The High Court of Punjab & Haryana at Chandigarh dismissed a petition filed by the Revenue challenging a Tribunal decision in a case involving Modvat credit claimed on the basis of forged invoices. The Tribunal found no suppression by the assessee and ruled the demand was time-barred. The Court rejected the Revenue's plea, stating no question of law arose as the Tribunal's findings were based on evidence. The petition was dismissed.
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