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of <h1>Commissioner Upholds Modvat Credit for M/s. L. M. Van Moppes Diamond Tools</h1> <h3>IN RE: LM VAN MOPPES DIAMOND TOOLS INDIA LTD.</h3> The appeal by the Department against dropping proceedings initiated against M/s. L. M. Van Moppes Diamond Tools India Ltd. was rejected by the ... Modvat credit - Duty paying documents The Commissioner of Central Excise (Appeals), Chennai rejected the Department's appeal against dropping proceedings initiated against M/s. L. M. Van Moppes Diamond Tools India Ltd. The respondent company's Modvat credit based on Bills of Entry was considered valid under Rule 57G(3)(d), leading to the appeal rejection.
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