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of <h1>CEGAT Upholds Denial of Modvat Credit for Invoice Lapses</h1> The Appellate Tribunal CEGAT, Mumbai dismissed the appeal against the Commissioner's decision to deny Modvat credit due to minor lapses in invoices, ... Modvat - Duty paying documents The Appellate Tribunal CEGAT, Mumbai dismissed the appeal against the Commissioner's decision to deny Modvat credit on invoices lacking certain details. The Tribunal held that minor lapses in the invoices should be condoned as the goods had reached the factory and were utilized for manufacture. The appeal was dismissed.
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