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of <h1>CESTAT overturns denial of Modvat credit for input, stresses consistency and fairness in tax treatment</h1> <h3>RALSON INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, LUDHIANA</h3> The Appellate Tribunal CESTAT, New Delhi allowed the appeals in a case concerning the denial of Modvat credit to the assessee for input, based on the use ... Cenvat/Modvat - Duty paying documents Issues: Denial of Modvat credit based on original invoice instead of duplicate copy.In the judgment by the Appellate Tribunal CESTAT, New Delhi, the issue revolved around the denial of Modvat credit to the assessee for input, citing that the credit was claimed based on the original invoice rather than the duplicate copy. The appellant argued that until 19-1-95, the duplicate copy was not mandated as the transport copy, and previous tribunal decisions supported that credit could not be denied for using the original invoice before this date. Reference was made to cases like Grasim Industries Ltd. and C.C.E., New Delhi v. Steel Crafts to support this argument. Additionally, the appellant highlighted a Chandigarh Collectorate Trade Notice and an Order-in-Original which affirmed the admissibility of Modvat credit based on original invoices. The Deputy Commissioner's satisfaction in the Order-in-Original further supported the admissibility of the credit. The learned Consultant contended that the reversal of the Deputy Commissioner's order in the impugned decision was unjustified.Upon reviewing the records and hearing the arguments, the tribunal found the denial of credit to be unjustified based on the grounds presented by the appellant. Consequently, the appeals were allowed, and the impugned order was set aside. The judgment emphasized the importance of considering the historical context and regulatory framework in determining the admissibility of Modvat credit, particularly regarding the use of original invoices before the specified date. The decision underscored the need for consistency and adherence to established legal principles in such matters to ensure fair treatment of taxpayers and prevent arbitrary denial of legitimate credits.
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