TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appellate Tribunal rules in favor of Modvat assessee on packing charges exclusion and rubber-stamped invoice validity.</h1> <h3>EVEREADY INDUS. (I) LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD</h3> EVEREADY INDUS. (I) LTD. Versus COMMISSIONER OF C. EX., ALLAHABAD - 1999 (112) E.L.T. 818 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a Modvat assessee regarding two issues: (i) Exclusion of packing and forwarding charges from assessable value, and (ii) Validity of invoice not pre-printed as 'Original,' 'Duplicate,' and 'Triplicate.' The Tribunal held that the charges should not be excluded and a rubber-stamped invoice is valid for Modvat credit. The appeal was allowed with consequential relief granted to the appellants on these two points.
TaxTMI 