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of <h1>CEGAT allows Modvat credit on internal transfers within TISCO divisions</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR Versus TISCO</h3> COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR Versus TISCO - 2001 (137) E.L.T. 562 (Tri. - Kolkata) The Appellate Tribunal CEGAT, Kolkata ruled in favor of the respondent, M/s. TISCO, allowing them to avail Modvat credit on imported raw materials transferred within their own divisions. The Tribunal cited a Board's Circular to support their decision, stating that the conditions for availing credit were satisfied. The Tribunal distinguished the case from a previous decision involving endorsement of invoices between independent manufacturers. The Revenue's appeal was rejected.
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