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>Modvat credit cannot be claimed with a photocopy of invoice. Appellate Tribunal overturns decision.</h1> <h3>COMMISSIONER OF C. EX., INDORE Versus SHREE RAM SWITCHGEARS LTD.</h3> COMMISSIONER OF C. EX., INDORE Versus SHREE RAM SWITCHGEARS LTD. - 2001 (131) E.L.T. 116 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi allowed the appeal filed by the revenue against the Commissioner (Appeals) order granting Modvat credit based on a photocopy of invoice. The Tribunal held that Modvat credit cannot be availed on the strength of a photocopy of the invoice, citing a previous decision. The impugned order was set aside, and the appeals were allowed.
TaxTMI 