Manufacturer entitled to Modvat credit despite procedural lapse in invoice endorsement

The Appellate Tribunal CEGAT, New Delhi dismissed Revenue's appeal challenging the denial of Modvat credit due to a procedural lapse of not endorsing invoices for goods transferred between vehicles. The Tribunal ruled that the manufacturer is entitled to claim Modvat credit despite the lack of endorsement by the Range Officer.

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The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by Revenue challenging the correctness of an order allowing Modvat credit on goods transferred between vehicles without the jurisdictional Range Officer's endorsement. The Tribunal held that the procedural lapse of not endorsing the invoices does not disentitle the manufacturer from claiming Modvat credit.

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