1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Tribunal overturns denial of benefits under Notification No. 32/94-C.E.</h1> The Tribunal allowed the appeal, finding that the Commissioner (Appeals) erred in rejecting an invoice under Notification No. 32/94-C.E. The Tribunal held ... Modvat - Duty paying documents The appeal was filed against the Commissioner (Appeals) order that did not accept an invoice dated 6-7-1994 as proper under Notification No. 32/94-C.E. The consignee agent obtained a license on 8-7-1994, and subsequent Board circulars clarified that invoices received by such agents up to 31-12-1994 could be accepted. The Tribunal held that the requirements under Notification 32/94-C.E. are procedural and not substantive, and benefits should not be denied based on procedural deviations. The appeal was allowed as the consignee agent got registered within the prescribed period.
TaxTMI 
TaxTMI 
